JUDGMENT

Shivaraj V. Patil, J.-These appeals are by the State of Gujarat, aggrieved only by that part of the common order dated 28.10.1983 passed by the High Court of Gujarat in Special Civil Application No. 583 of 1978 and several connected applications by which the proviso to Rule 81(2) of the Gujarat Land Revenue (Amendment) Rules, 1977 was quashed.

2. The few facts necessary for the disposal of these appeals are that several Special Civil Applications were filed before the High Court of Gujarat challenging the validity of Gujarat Land Revenue (Amendment) Rules, 1977 (for short the Rules ) on various grounds but during the hearing only the following issues were pressed before the High Court:-

"(3) Whether the impugned Amendment Rules of 1977 are bad in law and void since they seek to levy revenue on the land used for non-agricultural purposes retrospectively, that is, with effect from September 1, 1976 without the power or authority to enact the rules retrospectively under Section 214 of the code at all the relevant times.

(4) Whether the attempt to validate the levy, assessment and collection of the non-agricultural assessment by the Gujarat Ordinance No. 20 of 1980 or for th