( 1 ) THE plaintiffs in this appeal challenge the recovery of the non-agricultural assessment for their land for the period from July 31 1963 to July 30 1964 before the actual commencement of the nonagricultural use of this land as being against the provisions of sec. 48 of the Bombay Land Revenue Code 1879 and on the ground that rule 86 (1) (a) of the Saurashtra Land Revenue Rules in that connection was ultra vires sec. 48 and sec. 214 of the Code and also because it violated the guarantee of Article 14 of the Constitution as only in the Saurashtra area the repugnant rule would continue in force. The plaintiffs therefore sought refund of the amount of Rs. 1 758. 32 recovered from them under protest. There is no dispute as to the aforesaid amount which was recovered from the plaintiffs because of the Saurashtra rule 86 (1) (a ). There is equally no dispute that during this relevant period the plaintiffs had not started the non-agricultural user of the land although permission for such user had been granted by the order of the Deputy Collector dated November 13 1962 as the plans etc. were not finalised. Both the courts have upheld the vires of this rule 86 (1) (a) and therefore the plaintiffs have filed this appeal.

( 2 ) THE Bombay Land Revenue Code 1879 (hereinafter referred to as the Bombay Code) was applied to the Saurashtra area from September 9 1948 with its rules. The original Bombay rule 86 (1) (a) was in different terms before its present amendment and it has now been brought in conformity with sec. 48. The present rule 86 (1) (a) is as under :-WHERE permission to use the land for any non-agricultural purposes is given under sec. 65 the non-agricultural assessment upon such land shall be levied from the day on which non-agricultural use begins. Under the un-amended rule which had therefore become the Saurashtra rule the position was as under :- the non-agricultural assessment shall ordinarily be levied from the first slay of the revenue year next succeeding the revenue year in which permission to use the land for non-agricultural purposes was given provided that (1) when the use is temporary the Collector may in his discretion levy it from the first day of which or the commencement of the year in which the non-agricultural use begins. After the Saurashtra area merged in the Bombay State under the States Re-organisation Act 1956 the Bombay Land Revenue Code was amended by Act No. 41 of 1959 and sec. 2 (4) was added in the Bombay Code as under :- save as otherwise provided by Chapter XA it also extendsto the Saurashtra area of the State of Bombay subject to the modifications specified in Schedule J appended to this Act. In Schedule J sec. 219 (1) is added to the effect that the Bombay Land Revenue Code 1879 as applied to the Saurashtra area of the State of Bombay by the State of Saurashtra (Application of Central and Bombay Acts) Ordinance 1948 is hereby repealed. The second proviso is as under :- provided further but subjeet to the preceding proviso anything done or action taken including any rule. . . . . all notices issued and all enquiries made under the Act so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act. Therefore after the extention of the Bombay Code because of the modification specified in Schedule J in view of the second proviso to sec 219 (1) even though Saurashtra Code has been repealed the rules made thereunder continue to remain in force as if they were made under the corresponding provisions of the Bombay Code until they were superseded by new rules made under the Bombay Code. Therefore in the Saurashtra area the Saurashtra rules would continue in force provided they could be deemed to have been made under the corresponding provisions of this Act. Even when the Saurashtra rules were made under sec. 214 they could b