JUDGMENT - D. V. VYAS, J.:

This is an application under Arts. 226 and 227 of the Constitution of India and it is filed by one Jadeja Habhubha Viraji of Kalawad. The reliefs which the Petitioner has prayed for are declarations (i) that "extinguishment" of his Mulgiras rights by S. 39 of the Saurashtra Land Reforms Act 1951 is void, and (ii) that the lands held by the Petitioner are not liable to any assessment, tax or cess. A further prayer made by the Petitioner is that it should be declared that sub-ss. (2) and (3) of S. of the Saurashtra Local Development Fund Act, 1956, are ultra vires the legislative competence of the Saurashtra State Legislature and that the notice dated 14-4-1957 issued upon the Petitioner by the Mamlatdar for the levy of cess in pursuance of the Saurashtra Local Development Fund Act, 1956, is void and illegal and should therefore be quashed. It is contended by the petitioner that the levy of cess from him at the rate of three annas on the amount of full assessment is void, unauthorised and illegal. A prayer is also made by the Petitioner that the authorities be restrained from recovering any amount of cess from him under the Saurashtra Local Development Fund

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