JUDGMENT

B. P. JEEVAN REDDY, J.:—Leave granted. Heard counsel for the parties.

2. This appeal is preferred against the judgment of the Patna High Court striking down clauses (a) and (c) of sub-rule (1) of Rule 3 of the Assessment of Annual Rental Value of Holding Rules, 1993 (hereinafter referred to as "Assessment Rules") framed by the State Government under Section 227 read with Section 130 of the Patna Municipal Corporation Act and the two notifications issued by the Patna Municipal Corporation under Rules 3 and 5 of the said Rules. The High Court is of the opinion that the said clauses offend the equality clause enshrined in Article 14 of the Constitution of India.

3. Sub-section (1) of Section 123 of the Municipal Corporation Act empowers the corporation to impose, with the previous approval of the State Government, the taxes mentioned under clauses (a) to (p) of the said sub-section. We are concerned herein with the taxes mentioned under clauses (a), (b) and (c), viz., "(a) a tax on holdings situated within Patna assessed on their letting value; (b) a water tax assessed on the annual letting value of holdings; and (c) a latrine tax assessed on the annual letting value of holding