( 1 ) IN this batch of writ petitions notifications issued under S. 4 of the Andhra Pradesh irrigation projects (Special land tax) Act, 1976 (hereinafter called the special land tax Act ) are challenged on the ground that the impugned notifications are invalid and have to be quashed.

( 2 ) THE facts stated in the writ petitions are almost common. In almost all the writ petitions the issue of the notifications under S. 4 of the special land Tax Act is attacked on the ground that before the issue of the notifications. The Government has not formed any opinion but notification were issued by the commissioner, land revenue and the district collectors to appreciate this point it is necessary to examine the scheme of the Act. The statement of objects and reasons discloses that the special land Tax Act was enacted as it was found that the Andhra pradesh Irrigation (levy of Betterment contribution and Advance Betterment contribution) Act, 1955 could not be implemented effectively in view of the fact that the procedure laid down therein for determination of betterment contribution has proved cumbersome. There after for the purpose of developing the ayacuts under the projects