JUDGMENT

SAWANT, J.:—Some tax-payers of the appellant-Morvi Municipality (the Municipality) had filed a writ petition in the High Court challenging the validity of the rules made by it for the levy of consolidated property tax on lands and buildings and also. the assessment lists prepared and authenticated by the Municipality for the year 1967-68, 1968-69 and 1969-70. There is no dispute that the concerned rules have been made by the Municipality under Section 271(l) read with S. 99(l) of the Gujarat Municipalities Act, 1963 (the Act). The relevant contentions of the writ petitioners who are the respondents before us, before the High Court were as follows:

1. Rule 2(7), 4 and 5 of the rules of the consolidated property tax on the lands and buildings were ultra vires Section 99(l)(i) and proviso (e) to it read with Section 2(1) of the Act-.

2. The assessment lists for the years 1967-68, 1968-69 and 1969-70 were invalid since they were prepared without following the procedure laid down in Sections 105 to 112 of the Act.

The High Court upheld the validity of Rules 2(7) and 4. No appeal is preferred against that part of the High Courts decision. We are, therefore, concerned in this appeal