TARKUNDE J.--These two writ petitions and three first appeals were argued together as they involved a common question relating to the validity of Maharashtra Act No. III of 1966 entitled "The Borough Municipalities (Validation of certain Taxes on Buildings and Lands) Act, 1965.

2. In order to appreciate the contentions of the parties it would be useful

to, start with the facts leading to Special Civil Application No. 1476 of 1966.

That petition has been filed by the Lokmanya Mills of Barsi against the Barsi Municipality and the State of Maharashtra for an appropriate writ or order under Article 226 of the Constitution declaring the said Maharashtra Act No. III of 1966 (hereinafter referred to as the impugned Act) unconstitutional, invalid and inoperative and requiring the Barsi Municipality not to take any steps in pursuance of the impugned Act. The petitioner, the Lokmanya Mills, has its spinning millions Barsl" and the premises of the mill consist of a factory building, offices, bungalows, warehouses, out houses, etc. Till 1947 the Barsi Municipality used to levy and recover a house tax on the buildings of the petitioner which was assessed on the basis of their annual le