MODI, J.

( 1 ) THESE are two writ petitions under Article 226 of the Constitution, and arise out of the same facts.

( 2 ) THE petitioners are residents of Bhinmal and. describe themselves as citizens, voters and taxpayers in that town. The case of the petitioners is that opposite parties Nos. 2 to 9, who are members of the Municipal Board of Bhinmal and who will hereinafter be referred to as the Board, have been realising from the petitioners and others certain taxes which are mentioned in the schedule appended to their petition and which may briefly be described as (1) octroi on certain articles e. g. , cloth, grain, ghee, sugar and some others, if and when brought into the town of Bhinmal, and (2) a Kharda lag which is a sort of house-tax, without any authority of law, and that such action on the part of the Board is unauthorised and illegal. The petitioners further alleged that the boundary limits of the Bhinmal Municipality had not been denned under any law at all. The petitioners therefore prayed that the opposite parties be restrained by the issue of a writ of prohibition or mandamus or any other writ or order from levying and collecting the taxes in question and th