Judgment

DESAI, J. :- Civil Appeals Nos. 1221-1222/ 7O arise from a decision of the Division Bench of the then High Court of Mysore at Bangalore in Writ Petitions Nos. 672/63 and 193/64 (1934/64?) by which the High Court quashed the demand of Non-agricultural assessment (N. A. assessment for short) made by the respondents on the ground that Rule 71 as amended on July 4, 1958 of the Hyderabad Land Revenue Rules which appeared to have been repealed and re-enacted as the Andhra Pradesh (Telengana Area) Land Revenue Rules, 1951 was unconstitutional being violative of Art. 14 of the Constitution and hence void.

2. Civil Appeals Nos. 1407 to 1413/7O arise from a decision of the Division Bench of the same High Court in a group of writ petitions by which the High Court quashed the demand of Non-Agricultural assessment on the ground that Rule 81 of the Bombay Land Revenue Rules as amended on March 27, 1958 was unconstitutional being violative of Art. 14 and hence void.

3. Appellants in both the groups are the State of Mysore and some officers. Respondents are the original petitioners in both the groups.

4. Rule 71 of the Hyderabad Land Revenue Rules and Rule 81 of the Bombay Land Revenue Rules