K.S. Hegde, J.—The petitioners, in these 54 petitions, who are building owners in this State, seek a Writ of Mandamus directing the State of Mysore to refrain from enforcing on them the provisions of the Mysore Buildings Tax Act, 1962 (Mysore Act No. 4 of 1963)(to be hereinafter referred to as the "Act"). after declaring the same as void and inoperative.

(2) The "Act" received the assent of the Governor on the 8th of January 1963 and it came into force on the 1st January 1964. Under S. 4 of the "Act" all buildings as defined in the "Act", in the towns mentioned in Schedule I to the "Act", stand charged with 'Building Tax' in accordance with the provisions contained in Schedule II to the "Act". The "Act" provides a machinery for quantification of the charge and for the collection of the tax assessed. In the "Act" there are provisions for appeal, second appeal and revision. The "Act' confers on the Government power to make rules to carry out the purposes of the "Act". Accordingly rules have been made and published.

(3) The validity of the "Act" was assailed on various grounds. It was contended that in pith and substance, though not in form, the "Act" imposed tax on the assessee