R. K. ABIHANDANI, J.

( 1 ) THE petitioner challenges the bills at annexures "d, E and F" to the petition issued by the Municipal Corporation under Rule 39 of Chapter VIII of schedule-A to the Bombay Provincial municipal Corporations Act, 1949.

( 2 ) UNDER these three bills a demand was made for the municipal taxes for the period from 1-4-1980 to 31-3-1983, 1- 10-1980 to 31-3-1983 and 1-4-1982 to 31-3-1983 respectively for the property in question.

( 3 ) ACCORDING to the petitioner they have already paid taxes to the Corporation upto 31-3-1983 on the basis of assessment which prevailed during that period. However, special notices were issued on the petitioner as per Annexure "a" to the petition in June 1983 under Rule 15 (2) for increase in the rateable value of the premises as stated in the notices. The corporation had by its order dated 5-3- 1984 informed the petitioner that the annual rateable value was revised to Rs. 1,79,244/- for the period between 1-2-79 to 31-3-1980. It is contended on behalf of the petitioner that increase in the annual letting value which was retrospectively made was illegal and without any authority of law. It is on the other hand contended on behalf of th

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