Judgment

SAWANT,J. :- The facts leading to the common questions of law which arise in these appeals may be taken from one of the appeals. viz., Civil Appeal No. 82 of 1985. The appellant-Company holds a large parcel of land admeasuring about 2 lakh suare metres comprising 30 different survey numbers of Asarwa Ward of the Ahmedabad Municipal Corporation. Prior to 1st August, 1976. these lands were assessed as non-agricultural lands. at the rate of 2 paise per square metre under Rule8(2) ((sic) Rule 81(2) of the Gujarat Land Revenue Rules, 1972 [the 1972 Rules] which was in force at that time. The said Rules were made under Section 214 of the Bombay Land Revenue Code, 1879 [the Code,] as applicable to the State of Gujarat. At that rate, the Company paid a total land revenue of Rs. 5,823.23 per annum. It also appears that the Company paid in addition to the land revenue local fund cess and education cess each of which was calculated at the rate of 50 per cent of the amount of the land revenue.

2. On 21st July, 1976, the State Govern(Para 22) ment published draft rules amending 1972 Rules. The principal amendment related to the rate of the assessment of the non-agricultural land whereby