Judgment

MITTER, J. : This is a group of Writ Petitions under Art. 32 of the Constitution challenging the validity of the assessment book relating to Special Property section prepared and published by the Municipal Corporation of the City of Ahmedabad by which the Municipality seeks to impose or has imposed property tax on properties described as Special Properties like textile mills, factories, buildings of the universities etc., on the basis of a flat rate per 100 sq. ft. of the floor area of the property situate within the municipal limits of the city. In Writ Petitions Nos. 133, 156-157 159-171, 178, 184 and 234 of 1966. the challenge relates to the validity of the assessment book relating to the year 1966-67: in Writ Petitions Nos. 206 and 210 of 1966. the challenge relates to the years 1964-65 and 1965-66 while in W. Ps. Nos. 207, 208 and 209 of 1966 the challenge relates only to the year 1965-66. The difference lies in this. So far as the assessments for the year 1966-67 and concerned. there has been no authentication of the assessment book after the disposal of all complaints relating to the entries made in the book while the challenge relating to the years l964-65 and 1965-