( 1 ) THESE three appeals arise out of a common order, in W. P. Nos. 157,158 and 212 of 1972, in which the constitutional validity of section 101 of the City of Bangalore Municipal Corporation Act, 1949 ('the Act' for Short), which took away the exemption from payment of property-tax in respect of buildings and lands exclusively used for educational purposes by educational institutions not rceiving grant-in- aid from the Government, had been challenged, but was rejected by the learned single judge.

( 2 ) (I) The material facts, which are not in dispute, are as follow:-the appeal in W. A. No. 210/74 is by Baldwin Girls High School, bangalore; the appeal W. A. No. 211/74 is by baldwin Boys High School, Bangalore; and the appeal in W. A. No. 253 of 1974 is by Cluny convent High School, Bangalore. (ii) The buildings owned by the management of the three high schools are exclusively used for educational purposes. The schools have been recognised by the Education Department of the State Government all along. However, the managments have not chosen to apply and to receive grants from the Government under the provisions of the Grant-in-Aid Code for Second Schools in Karnataka