Judgment

KHANNA, J. :- questions relating to the constitutional validity of the different provisions of the Bombay Provincial Municipal Corporations Act (Bombay Act 59 of 1949) (hereinafter referred to as the Corporations Act) as amended by Gujarat Acts No. 8 of 1968 and No. 5 of 1970 arise for determination in these appeals and the connected writ petitions. The Corporations Act was enacted by the Bombay legislature in December 1949 for the establishment of municipal corporations in the cities of Ahmedabad and Poona. It was applied to Ahmedabad on July 1, 1950.

2. The assessment of properties to property tax in Ahmedabad was made under the corporations Act by making entries in the assessment books in accordance with the procedure prescribed in the Taxation Rules set out in chapter Vlll .of Schedule A of the corporations Act A separate section of the assessment book was prepared by the commissioner of the Corporation for each official year in respect of the assessment of property tax on certain kinds of properties like textile mills, factories and buildings of University. These properties were classified as special properties. The ratable value of properties included in the Special pr