JUDGMENT :

1. RULE. Learned Advocate Mr. H. S. Munshaw waives service of rule on behalf of the respondent.

2. This petition is part of group of petitions is with regard to the property tax bill issued by the respondent­ Corporation to the respective petitioners. As the issue raised by the parties is identical, though in different facts, at request of the parties concerned, these petitions are taken up for joint hearing and disposal.

3. This petition under Article­226 of the Constitution of India is filed for following prayers:

“A) This Hon'ble Court may be pleased to allow this petition and may be pleased to issue a Writ in the nature of a Writ of Mandamus and/or any other appropriate Writ, Order/s or Directions to quash and set aside the impugned special notices dated 4.2.2020 and 31.1.2020 as well as property tax bills dated NIL and 4.2.2020 at Annexure­A and consequently be pleased to direct the respondent to issue fresh property tax bills to the petitioner for his properties listed in para 2.1 for only period of 2019­20 considering Tokle Timber (Supra) and Narendra Jayantilal (Supra).

(B) This Hon’ble Court may be pleased to declare that Usage Factor “NU3” i.e. multiplier of “1” is