LINGARAJA RATH, J.

( 1 ) THE challenge in all these Writ Petitions is to the mode of determination of the annual rental value of the buildings in the Municipal Corporation areas and the Municipalities of the State of Andhra Pradesh as has been brought in by the amendments of the Hyderabad Municipal Corporations Act, 1955, hereinafter referred to as "the Corporations Act", and the Andhra Pradesh municipalities Act, 1965, hereinafter referred to as "the Municipalities Act", by the Andhra Pradesh Municipal Laws (Amendment) Act, 1989 (Act No. 20 of 1989) which came into force on 1-11-1990, and the provisions made for determination of the annual rental value and the rate of monthly or yearly rent of buildings in the Hyderabad Municipal Corporations (Assessment of property-tax) Rules,1990 and the Andhra Pradesh Municipalities (Assessment of Taxes) Rules, 1990 respectively framed under the two Acts and referred hereinafter as "the Corporation Rules" and the "municipalities Rules". So far as the Corporations Act is concerned Section 199 provides for levy of property- taxes of the categories (a) general tax; (b) water tax; (c) drainage tax; (d) lighting tax; and (e) conservancy tax on the b

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