( 1 ) MUNICIPAL Corporation of Delhi ( mcd for short), a body constituted under the Delhi Municipal Corporation Act, 1947 (for short the Act ), framed Bye-laws called the Delhi Municipal Corporation (Determination of Rateable Value) Bye Laws, 1994 ( r. V. Bye-Laws" for short) and the Delhi Municipal Corporation (Property Tax Return) Bye-Laws, 1994 (for short "property Tax Return Bye-Laws"), both notified by notifications dated 24 October 1994. The petitioners in this petition under Article 226 of the Constitution have challenged the constitutional validity of these bye-laws. They also say that these bye-laws are ultra vires the Act. They, therefore, seek declaration to that effect and also seek quashing of these bye-laws.

( 2 ) FOR the decision of this petition the relevant provisions of the Act would be sections 2 (38), 2 (47), 114, 116, 131,481,481a and 483. The Articles of the Constitution to which references have been made are Articles 245, 266, 270 and entries 86 and 49 respectively of Lists I and II (Union List and State List) of Seventh Schedule to the Constitution. Reference has also been drawn to the provisions of the Delhi Rent Control Act relating