Summarize the following court judgment. Appeals Nos. 1194	 11 96	 1197 & 1250 of 1967. 400 Appeals by certificate from the judgment and order dated November 22	 23 and 24	 1966 of the Bombay High Court in Special Civil Applications Nos. 1476 and 1424 of 1966. G. L. Sanghi	 C. K. Ratnaparkhi and A. G. Ratnaparkhi	 for the appellant (in C.A. No. 1194/67). B. N. Lokur	 C. K. Ratnaparkhi	 A. G. Ratnaparkhi and B. M. Srivastava	 for the appellant (in C.A. No. 1196/67). M. C. Bhandare	 B. D. Sharma	 for the appellants (in C.As. 1197 and 1250/67 and Respondent No. 2 (in C.As. 1194 and 1196/67). Sharad Manohar and B. P. Maheshwari	 for respondent No. 1 (in C. As. 1194 and 1197 of 1967). M. N. Phadke	 Sharad Manohar and B. P. Maheshwari	 for respondent No. 1 (in C.As. 1196 & 1250/67). B. N. Lokur	 G. L. Sanghi	 C. K. Ratnaparkhi	 A. G. Ratna parkhi and B. M. Srivastava	 for respondent No. 2 (in C.As. 1197 & 1250/67). The Judgment of the Court was delivered by MATHEW	 J. The respondents in these appeals filed writ peti tions in the Bombay High Court challenging the validity of the Borough Municipalities (Validation of Certain Taxes on Buildings and Lands) Act	 1965 (Maharashtra Act No. 111 of 1966)	 hereinafter called the "Validating Act"	 on the ground that the provisions of the Act violated their fundamental rights under article 14 of the Constitution and for restraining the appellants from levying house tax on the mills	 factories and buildings connected therewith of the respondents or collecting the same from them. A Division Bench of the High Court held that sections 3(b)	 4(1)	 4(2) and 5 of the Validating Act were invalid as they contravened article 14 and granted the prayer for restraining the appellant Municipality from levying and collecting the tax. These appeals	 by certificate	 are directed against the judgment of the Division Bench. Till the year 1947	 the appellant Municipality used to levy house tax on the mills	 factories and buildings connected therewith of the respondents in these appeals on the basis of their annual letting value and the annual letting value for this purpose was ascertained in the normal way	 that is	 by ascertaining the amount at which the buildings might reasonably be expected to let from year to year. In 1947	 the appellant Municipality made fresh rules for levy of house tax and rule 2 (c) of the new rules ran as follows 401 "2(c) In the case of mills and factories and buildings connected therewith	 house tax on buildings shall be levied at the usual rate on the annual rental value fixed at Rs. 40/ for every 100 square feet or portions thereof for each sterey	 floor or cellar. "Explanation : The expression "building connected therewith" means and includes warehouses	 godowns	 millshops	 etc. which are within the compound of mill premises but does not include residential buildings	 such as bungalows	 out houses. "Note : Buildings which are not taxed under Rule 2(c) shall be taxed under the ordinary rules. " Under this rule	 the annual rental value of all the buildings of mills and factories other than residential buildings was fixed at a uniform rate of Rs. 40/ for every square foot of floor area irrespective of the actual rental value of the premises. One of the respondents	 namely	 Lokamanya Mills. Barsi	 Limited	 claimed refund of amounts paid by them on the basis that Rule 2(c) was ultra vires the Boroughs Act and they filed 4 suits for the same. Against the decrees dismissing the suits	 appeals were preferred to this Court and they were finally disposed of by this Court in Lokamanya Mills	 Barsi Ltd. vs Barsi Borough Municipality(1). This Court	 after referring to the provisions of section 78 and the explanation to section 75 of the Boroughs Act	 held that the Municipality could levy a rate on lands and buildings on the basis of their capital or annual letting value and that in framing rule 2(c)	 the Municipality had adopted a mode of valuation different from the one sanctioned by the Boroughs Act. The Court also observed : "The vice of the rule lies in an assumed uniformity of return per square foot which structures of different classes which are in their nature not similar	 may reasonably fetch if let out to tenants and in the virtual deprivation to the rate payer of his statutory right to object to the valuation." Accordingly	 the Court allowed the appeals and decreed the suits. The main objects of the Validatting Act were to enable the municipalities governed by the Boroughs Act to levy house tax on mill 's factories and buildings connected therewith on the basis of rule 2(c) and to validate the levy and collection of the tax with retrospective effect. Section 3 of 	the	 Validating Act (1) ; 402 brings about certain amendments in the Boroughs Act. In section 3 of the Boroughs Act	 a clause is inserted which lays down that " rate on buildings or lands" includes any tax imposed on buildings or lands. Another amendment introduced in the Boroughs Act is with reference to Explanation to section 75. Prior to the amendment	 the explanation to section 75 was as follows : "In the case of lands the basis of valuation may be either capital or annual letting value. " This explanation was substituted by the Validating Act by an explanation which reads "Explanation : For the purposes of a rate on buildings or lands	 the basis of valuation may be (i) the annual letting value. (ii) the annual value; (iii) the floor area	 in the case of mills	 factories buildings and lands connected therewith; (iv) the capital value in the case of vacant lands". Both these amendments were given retrospective effect from the commencement of the Boroughs Act. Sections 4 and 5 of the Validating Act are designed to validate with retrospective effect	 the levy and collection of tax notwithstanding the decision of this Court. Sub section (1) and (2) of section 4 provide "4(1) Any house tax and any water tax levied or purported to be levied and collected in respect of any mills	 factories and buildings and lands connected therewith or in respect of any vacant lands	 under the Boroughs Act and rules made thereunder	 at any time before the commencement of this Act shall be deemed to have been levied and collected by or under the Boroughs Act as amended by this Act; and accordingly notwithstanding anything in any judgment	 decree or order of any Court any such house tax or water tax levied and collected shall	 for all purposes be deemed to be	 and always to have been	 validity levied and collected	 and shall not be called in question merely on the ground that the tax was not levied on the basis of the annual letting value	 or was levied on the basis of a uniform rate on the floor area	 or that it was levied on the basis 403 of capital value or a percentage on such value	 or on the ground that any proceeding laid down in the Boroughs Act or in the rules was not followed." "4(2) anything done or any action taken	 by or on behalf of any Borough Municipality or any officer of such Municipality	 acting or purporting to act under the provisions of the Boroughs Act or any rules made thereunder for or in connection with the levy or collection of the said taxes	 shall be deemed for all purposes to have been validly done or taken; and no suit or other legal proceedings whatsoever shall be entertained or continued in any Court on any or all of the grounds mentioned in sub section (1). " Section 5 provides	 among other things	 for recovery of tax by the municipal authority concerned and the period within which it should be recovered	 etc. The two points which arise for consideration in these appeals are	 whether rule	 2(c) was available to the appellant Municipality for imposing house tax on mills	 factories and buildings connected therewith of the respondents and whether the rule can be deemed to have been in operation in order that the levy and collection of house tax might be validated with retrospective effect It may be recalled that rule	 2 (c) was struck down by this Court in Lokamanya Mills	 Barsi Ltd. vs Barsi Borough Muni cipality (1) on the	 basis that the Boroughs Act authorized levy of house tax only on the basis of annual letting value or capital value of the land or building as the case may be	 and that rule 2(c) as it purported to levy house tax on the basis of the floor area was ultra vires the Act. When the rule was struck down by this Court	 the effect was	 that the rule could never be deemed to have been passed. Apart from rule 2(c)	 there was no charging provision similar to rule 2(c) either in the Boroughs Act	 or in the Validating Act for levying house tax on mills	 factories and buildings connected therewith. After rule 2(c) was struck down	 the Municipality did not frame any rule under the provision of section 75 of the Boroughs Act for imposing house tax on mills factories or buildings connected therewith. The Validating Act has not also revived or resurrected rule 2(c). Therefore	 the position was 	that there was no charging provision for imposition of house tax on the mills	 factories or buildings connected therewith. It is only if there was a charging provision for imposing house tax on the mills	 factories or buildings connected therewith that any house tax could be imposed upon the mills	 factories or buildings connected therewith of the respondents. All that the explanation to section 75 substituted by the Validating Act did was (1) ; 404 to enact that	 for imposing house tax	 floor area will be the basis of valuation in the case of mills	 factories or buildings connected therewith. The consequence is that (there could be no levy of house tax on the mills	 factories or buildings connected therewith of the respondents nor could any demand be made on the respondents on the basis of any levy. The High Court was	 therefore	 right in restraining the appellant Municipality from levying house tax on the mills	 factories or buildings connected therewith of the respondents and in quashing the demand notice issued. Section 4 did not resurrect rule 2(c) with retrospective effect in order that it might be said that there was	 in the eye of law	 a provision for charging house tax on mills	 factories or buildings connected therewith so that the tax levied and collected might be validated. Even if section 4 had resurrected rule 2(c) and said that it shall be deemed to have been passed under the Validating Act with retrospective effect	 that might not have cured invalidity on account of its being violative of article 14 of the Constitution as it imposed a flat rate on the floor area without making any classification of the area on the basis of income	 productivity. or age of building	 etc. But we do not think it necessary to pass upon this hypothetical question as section 4 did not revive or resurrect rule 2(c)	 much less	 give it retrospective operation. In this view	 we have no occasion to reach ?the constitutional question as regards the validity of the impugned sections of the Validating Act and we express no opinion upon it. We think that it was not necessary for the High Court to have struck down the provisions of sections 3(2)	 4(1)	 4(2) and 5 of the Validating Act. When rule 2(c) was held to be inoperative by virtue of the decision of this Court	 all the reliefs claimed by the respondents in the writ petitions could have been given to them without striking down these provisions. It is a wise tradition with Courts not to decide a constitutional question if the case can be disposed of on other grounds. We dismiss the appeals but	 in the circumstances	 make no order as to costs. S.B.W. Appeals dismissed.

The Supreme Court	 in Lokmanya Mills	 Barsi Led. vs Barsi Borough Municipality ; struck down Rule 2(c) as being violative of article 14 of the Constitution of India	 for the vice of assumed uniformity of return per sq. from structures of different classes which are in their nature not similar. The Maharashtra Legislature passed Borough Municipalities (validation of certain taxes on buildings and lands) Act 1965	 to validate the levy and collection of the tax with retrospective effect and to enable the municipalities to levy house tax on mills factories and buildings on the basis of Rule 2(c). Explanation to Sec. 75 of the Act was substituted by the new explanation	 by the Validating Act. Ss. 4 and 5 are designed to validate the levy and collection of tax with retrospective effect. On challenge through a Writ Petition	 the Division Bench of the Bombay High Court struck down Sections 3(b)	 4(1)	 4(2) and 5 of the Validating Act for their contravention of article 14. The appeal filed by the State and the Barsi Municipal Council before this Court among other things	 raised a question as to whether the Validating Act has resurrected the provisions of Rule 2(c) and levy and collection were validated as required by law. Dismissing the appeal	 HELD : When the rule was struck down by this Court	 the effect was that the Rule could never be deemed to have been passed. Apart from Rule 2(c)	 there was no charging provision 'similar to Rule 2(c) either in the Boroughs Act or in the Validating Act for levying house tax on mills	 factories and buildings connected therewith. After Rule 2(c) was struck down	 the Municipality did not frame any rule under the provisions of Section 75 of the Boroughs Act for imposing tax on mills	 factories or buildings connected therewith. Section 4 of the Validating Act does not revive or resurrect Rule 2(c). Since the charging section is not revived	 there was no authority under law to collect tax on the said categories of properties. Since in the eye of law there was no charging provision	 there could be no validation of any levy or collection. [403G] Held further	 that the above holding was enough to grant all reliefs claimed by the respondent in the Writ Petition and there was no need to express an opinion on the validity of the impugned sections of the Validating Act. [404F]