( 1 ) THE petitioners, who are occupying a building at Surat, have filed these petitions praying to quash and set aside the special notices, bills including education cess bills and the attachment notices as the same are issued without authority of law.

( 2 ) SHORT facts are as under :- the petitioners are occupying part of a building bearing registration No. 1156- 57 and 1160 of Ward No. 9, Surat. It is contended by the petitioners that by order dated 5-12-1990 at Annexure b to the petition, permission was granted for construction. Paragraph 2. 6 of Spl. C. A. No. 283 of 1996, which is ambiguous, is reproduced verbatim as under : -2. 6 The petitioners submit that the petitioner firm started construction of the building in the year 1991 and that 70% work of the construction work with the basement, ground floor and the second floor have been completed in the year and still, construction is yet to be completed and the premises Nos. 104 and 105 on the first floor and also at the premises Nos. 202 and 203 on the second floor and also third floor. It is submitted that the petitioner firm has started tailoring shop in shop-1 on the ground floor which is admeasuring 5 x 10"