JUDGMENT

D.P. Mohapatra, J.-This case calls in question the vires of proviso to clause (b) of sub-section (2) of Section 127-A of Madhya Pradesh Municipalities Act, 1961 (for short the Act ) and the levy and collection of property tax in respect of the buildings owned by the appellant.

2. The relevant facts of the case, shorn of unnecessary details, may be stated as under :

The appellant and respondents 4 to 7 are joint owners of 13 separate items of house properties bearing No. 56/2(1) to 56(2)/13 situated in ward No. 15 of Raigarh Municipal area. The assessment proceeding for the purpose of levying property tax was initiated under the provisions of the Madhya Pradesh Municipalities Act, ;1961 (M.P. Act No. 37 of 1961) (hereinafter referred to as the Act ) by the Municipal Council, Raigarh, respondent No. 2 herein. The Municipality purporting to invoke the proviso to this Section 127-A (2) of the Act aggregated the annual letting value of all the buildings and levied property tax on the deemed annual letting value so aggegated. The assessment order was followed by the demand notice.

3. Feeling aggeieved by the levy and collection of property tax in the manner aforementi