S. S. M. QUADRI, J.

( 1 ) THE petitioner in these writ petitions is lanuku Municipality representedby its Chairman. Since the same questions of facts and law arise in these writ petitions, they are heard together and are being disposed of by this common judgment. To appreciate the questions that arise for consideration, it would suffice to refer to the facts in W. P. No. 9064/87.

( 2 ) THE dispute relates to piorerty tax assessed on the lauds ofmullapudi Kamala Devi who owns extensive vacant sites in Tanuku municipality. The Subject matter of the writ was transferred by the said mullapudi Kamala Devi to the third respondent which is a trust. In 1976, when Tanuku was a Gram Panchayat, the husband of Mullapudi Kamala devi applied for conversion of agricultural lands into non-agricultural lands and for sanctipn of lay out plan for building sites. The permission was granted and the lay-out plan was approved by the Director of Town planning. In respect of open space and the roads marked in the lay-out plan. Mullapudi Kamala Devi executed a gift deed in favour of Tanuku panchayat on 10-10-1976. In 1978-79, Tanuku Gram Panchayat was converted into Tanuku Municipality (for short the Munici

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