( 1 ) MR. PRASHANT G. Desai, learned Counsel for the petitioners, and mr. J. R. Nanavati, learned Counsel for the respondents, are finally heard.

( 2 ) PRESENT is a petition under Article 226/227 of the constitution of India, challenging the correctness, validity and propriety of Order dated 30th January, 2003 and Order dated 13th march, 2003, so also Notice No. 9904 issued by the respondents, requiring the petitioners to pay the total tax of Rs. 2,29,437/-and Rs. 10/- as notice charges.

( 3 ) THE facts, in a nutshell, are that the petitioners claim themselves to be a Public Charitable Trust duly registered under the provisions of the Bombay Public Trust Act, 1950, having registration No. E-840 dated 16th April, 1990. According to the petitioners, all the Trustees of the said Trust are citizens of india and they are entitled to enforcement of their fundamental rights guaranteed under the Constitution of India. According to the petitioners, they being a registered Public Charitable trust, they have goals and objects and for providing medical assistance to the general public, they had constructed a hospital at Jamnagar. According to them, the Trust is carrying its publ