( 1 ) IN the instant Rule the petitioners have asked for appropriate writs commanding the respondents not to give any effect to the West Bengal Taxation Laws (2nd Amendment) Act, 1977, in so far as the same amends the former Act in the matter of payment of land tax or urban land tax by the petitioners in respect of the properties as set out in the writ petition. The petitioners contend that the provisions of the said West Bengal Taxation Laws (2nd Amendment) Act, 1977 is ultra vires Articles 14 and 19 of the Constitution. The petitioners contend that the West Bengal Urban Land Taxation Act, 1976 and the West Bengal Taxation Laws (2nd Amendment) Act, 1977 in so far as the latter Act amends the former Act and in particular Section 4 thereof makes hostile discrimination offend Article 14 of the Constitution, inasmuch as the tax sought to be imposed by way of amendment is arbitrary and exorbitant without making any provision for passing any liability to or sharing of the same by the tenants. The said Acts, according to the petitioners, will ultimately deprive the petitioners of their capacity to hold and earn profits and income from the property. It is contended by the p