( 1 ) THE present petition is preferred by the petiioners for quashing and setting aside the original and revised bills for the official year 1995-96 and to restrain the officers of the respondent-Corporation from recovering any amount, whatsoever, on the basis of the original or revised assessment bills.

( 2 ) THE short facts of the case are that the second petitioner who is a public trust is the owner of the land situated within the limits of Surat Municipal Corporation. It is the case of the first petitioner that it has entered into an agreement with the second petitioner to take the aforesaid open land belonging to the second petitioner on hire for setting up the fair. As per the agreement, the liability to pay municipal taxes in respect of the said open land is upon the first petitioner. It is the case of the petitioner that after the NOCs were granted by the respondent-Corporation as well as by the Commissioner of Police, Surat, the first petitioner had organised and set up the fair over the land in question and 310 stalls were set up over the said land and they were let to various merchants and manufacturers of Handloom and Handicraft items from various parts