( 1 ) THESE petitions are broadly divisible into two main groups one consisting of 84 petitions relating to the official year 1967-68 and the other consisting of 96 petitions relating to the official year 1968-69. Though the two groups relate to different official years the facts giving rise to the petitions are substantially similar and so also the points of law arising in them and we therefore propose to dispose them of by a common judgment. We may point out that so far as the petitions in each group are concerned they also follow an identical pattern and therefore instead of taking each petition separately we decided to take Special Civil Application No. 662 of 1968 as representative of the first group and Special Civil Application No. 82 of 1969 as representative of the second group. The main affidavits were filed in these two petitions and it was agreed between the parties that the affidavits in these two petitions may be treated as affidavits in all the other petitions. Complaints were made before us that new facts were sought to be. introduced by both parties in the affidavits filed by them subsequent to the filing of the affidavit-in-reply but we pointed out to the parties that we did not propose to enter into any questions of fact and no further affidavits controverting the new fact introduced in the affidavit already filed or placing further facts on record need be filed by the parties and the failure to file such affidavits would not be regarded as a circumstance against the party who has not been able to file such affidavits.

( 2 ) TURNING now to the facts the dispute in these petitions relates to the validity of assessment to property taxes made on the properties of the petitioners for the official years 1967-68 and 1968 The facts relating to both the official years being substantially similar it will be sufficient if we state the facts only in regard to the official year 1967-68. The petitioners are owners of textile mills and factories situate within the limits of the Municipal Corporation of Ahmedabad (hereinafter referred to as the Corporation ). On 10/12/1966 the Municipal Commissioner (hereinafter referred to as the Commissioner) submitted a statement of his proposals as to taxation for the official year 1967 to the Standing Committee under Section 95 Clause (d) and these proposals were approved by the Standing Committee with slight variations by a resolution dated 5th January 1967 and they ultimately culminated in a resolution dated 31/01/1967 passed by the general body of the Corporation under Section 99 of the Corporation Act. By this resolution the Corporation determined the rates at which property taxes shall be levied in the official year 1967-68. The rates were different for water tax conservancy tax and general tax. We are not concerned with water tax in these petitions and we will therefore say no more about it. So far as conservancy tax is concerned the general rate fixed was 3% but a special rate of 9% was fixed for hotels clubs stables theatres or cinemas or other large premises including mills and factories registered under the Factories Act where fifty or more workmen are employed in manufacture in all the shifts. The rate of general tax for ordinary properties was on a graduated scale but on properties owned by textile mills for cotton silk art silk rayon woollen or any one or more of these purposes the rate was a uniform one namely 30 The Commissioner thereafter proceeded to prepare and publish a separate assessment book relating to special property section for assessment and levy of property taxes on special properties like textile mills factories colleges University buildings etc. and made initial entries in the assessment book under Rule 9 Clauses (a) to (d ). So far as the petitioner in Special Civil Application No. 662 of 1968 is concerned the rateable value of the premises occupied by him was determined by the Commissioner at Rs. 5 63 156 and this rateable value was en