Judgment

HIDAYATULLAH, J. : These are twelve Writ Petitions by diverse textile mills and other factories of Ahmedabad challenging the imposition of the Education Cess pursuant to the Gujarat Education Cess Act, 1962. As the contents of all petitions are the same, it will be sufficient if we refer to the petition filed by the Ahmedabad Manufacturing and Calico Printing Co. Ltd. (Writ Petition No. 12 of 1967). Before we do so, we shall state the scheme of the Cess Act relevant to the present purpose.

2. On October 9, 1962, the Gujarat Education Cess Act, 1962 became law. It is an Act to provide for the creation of a fund to promote education in the State of Gujarat. The Act applies to the City of Ahmedabad as constituted under the Bombay Provincial Municipal Corporations Act, 1949. Under the Cess Act, education cess is levied on lands and buildings which have the meanings given to them under the relevant Local Authority Law, here the Corporation Act. "Land", however, includes things attached to earth or permanently fastened to anything attached to the earth. Education cess is collected either as a surcharge on lands assessed to land revenue or a tax on lands and buildings in urban area