Akil Abdul Hamid Kureshi, J.

1. The petitioners have challenged the action of Vadodara Municipal Corporation to levy municipal tax on the basis of non residential/commercial category for part of their residential premises from which they are operating their offices as advocates.

2. Brief facts are as under. The petitioners are advocates practising at Vadodara. They all occupy the premises as owners of various residential units which are either flats, tenements or bungalows, situated in Vadodara. These units are residential units situated in residential society or residential complexes. It is an undisputed position that the petitioners occupy majority of portion of these units for their residential purpose and a small portion is set apart for their legal practise. In short, the petitioners run their offices in small area in their own houses.

3. The Vadodara Municipal Corporation carries a belief that to the extent the petitioners are occupying their houses for residential purposes, the same would be charged as residential use. The remaining area used by the petitioners for the purpose of their office would be charged as commercial or non residential rate. The Vadodara Municip