(1.) The point for decision in this appeal is as to the liability of certain lands situated within the City of Bombay to be assessed to revenue under the Bombay City Land Revenue Act No. 2 of 1876. These lands were originally known as Foras lands, and the rights of the occupants of those lands were settled by Bombay Act No. 6 of 1851, called the Foras Act. What these rights are, is a matter in controversy between the parties, and will be presently considered.
(2.) In April 1942 the appellant acting under the provisions of Bombay Act No. 2 of 1876, issued notices to the respondents proposing to levy assessment on the lands at the rates mentioned therein, and calling for their representation. In their reply, the respondents denied the right of the appellant to assess the lands to revenue, and following it up by instituting two suits before the Revenue Judge for establishing their rights.
(3.) The statutory authority under which the appellant seeks to levy assessment on the lands is S. 8 of Bombay Act No. 2 of 1876, and it is as follows :