C.MOOKERJEE, C.J. - (1.) The appellants have preferred this appeal against the judgement and order of the learned single Judge dismissing their writ petition challenging, inter alia, bills presented by the Municipal Corporation of Greater Bombay for consumption of water in excess of the quota fixed under Bye-Law 34-A of the water Bye-Laws framed under section 461(b) of the Bombay Municipal Corporation Act. The appellants have also purported to impugn the supplementary bills for water charges on the ground that they were excessive. The learned single Judge in his judgement under appeal has rejected the appellants writ petition in view of the decision of another learned Single Judge in Miscellaneous Petition No. 278 of 1974 disposed of on 13th August, 1975.
(2.) Before we set out the points on either side in this appeal, we may briefly indicate the relevant statutory provisions and also bye-laws and rules. The 1st respondent Corporation under section 140(1)(a) is empowered to levy on buildings and lands in Greater Bombay water tax of so many per centum of their rateable value as the Standing Committee may consider necessary for providing water supply. It may also levy additional water tax called the water benefit tax. Section 169 of the Act contains provisions concerning the water taxes and charges. Under sub-section (1) of section 169, notwithstanding anything contained in section 128, the Standing Committee is empowered from time to time to make such rules as shall be necessary for supply of water and for charging for the supply of water and for any fittings, fixtures or services rendered by the Corporation under Chapter X and shall by such rules determine the matters set out in Clauses (i) to (iv). For our present purpose, it is not necessary to set out sub-section (2) of section 169. We may at this stage note that the previous section 169 of the Act has been substituted by the present section by Maharashtra Act XXXIV of 1973.
(3.) In exercise of its powers under section 169, the Standing Committee of the Bombay Municipal Corporation from time to time has framed Water Charges Rules. The present Water Charges Rules had become effective from 1st April, 1976. By Rule No. 1 the Standing Committee has directed that for the classes of premises specified in the said rule, the Commissioner may, instead of water tax being levied, charge for water supply to such premises by meter measurement. The said rule also mentions the rate to be charged per 10000 litres in case of different classes of premises. Rule No. II of the Water Charges Rules deals with, inter alia, compounding the charges for supply of water. Rule No III of the Water Charge Rules framed by the Standing Committee prescribes, inter alia, that charges for water by measurement may be levied.;