Rai, J.

1. This application by Radha shyam Datta and others is for issue of an appropriate writ, order or direction restraining the Patna Municipal Corporation from making any demands under Sec.204 or Sec.205 or realising by distress warrant under Sec.206 of the Patna Municipal Corporation Act any amount by way of tax, fee or penalty from the peti-tioners and other members of the Ratepayers Association.

2. In order to appreciate the points canvassed in this case, it is necessary to narrate some relevant events which are as follows. The area originally included in Patna City was administered under the Bengal Municipal Act. In the year 1915 the Patna Administration Act (Bihar Act I of 1915) was passed. This Act was meant to apply to a particular area which was called the Patna Area as distinct from the Patna City area which continued to be administered by the Bengal Municipal Act.

In the year 1922 the Bihar and Orissa Municipal Act, 1922, replaced the old Bengal Municipal Act. By notification No. 4594 L.S.G., dated 25-4-1931, Sections 93, 105, 114 and 115 to 124 of the Bihar and Orissa Municipal Act, 1922, were made applicable to the Patna Area, that is to say, to the area ad