MOTILAL B. NAIK, J.

( 1 ) SINCE the issue involved in all these three writ petitions is one and the same, they are being decided by this common order.

( 2 ) PETITIONERS in all these three writ petitions are owners of immovable properties in Hyderabad and Secunderabad and are liable to pay property tax as per the provisions of the Hyderabad Municipal corporations Act (for short "the Act" ).

( 3 ) PETITIONER in W. P. No. 9735 of 1995 was issued a demand notice by the first respondent calling upon the petitioner to pay the property tax for the period commencing from 1-4-1981 to 31-3-1993. Petitioner in W. P. No. 19681 of 1995 was also issued a demand notice seeking to recover property tax for the years from 1979 to 1995; and in so far as the petitioners in W. P. No. 20724 of 1995 are concerned, a demand notice was issued seeking to recover arrears of property tax for the period commencing from 1-4-1982 to 30-9-1992. Writ Petitioners in W. P. Nos. 9735 and 20724 of 1995 have challenged the demand notices before the chief Judge, City Small Causes Court, hyderabad by way of filing appeals and the chief Judge, City Small Causes Court, hyderabad held that the respondent- corporation is not

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