JUDGMENT

K.N. SAIKIA, J.:—This appeal by special leave is from the common Judgment of the High Court of Andhra Pradesh dismissing two writ appeals and a writ petition. The Andhra Pradesh (Andhra Area) District Municipalities Act, (hereinafter referred to as the old Act) was applicable to Vijayawada Municipality of Andhra Pradesh and property tax was levied under that Act. The Andhra Pradesh Municipalities Act, 1965 (hereinafter referred to as the new Act) came into force on 2-4-1965. Section 2(11) of the new Act defined "council" to jnean "a municipal council constituted under this Act." Section 391(1) of the new Act repealed the old Act. Section 389 of the new Act provided:-

"389. Act to be read subject to Schedule IX in Regard to first reconstitution of councils etc.:- In regard to the first constitution of a council for any local area under S. 3, or to the first reconstitution in accordance with the provisions of this Act, of a council in existence at the commencement thereof, and otherwise in first giving effect to the provisions of this Act, this Act shall be read subject to the rules in schedule IX."

The Schedule IX to the new Act contained the transitional provisions in the ru