( 1 ) PRESENT is a writ application against the order dated 21. 12. 2004 passed by the Director of Municipalities, Gujarat State, Gandhinagar, submitting inter alia that the order passed by the Director, confirming the order dated 11. 10. 2004 passed by the Collector, Sabarkantha in the appeal preferred by the State Government against the Talod Nagarpalika is bad and contrary to law. The facts giving rise to the present writ application are that the Municipality invited certain objections in relation to imposition of the property tax. After deciding the objections, the Municipality observed that education cess under the Gujarat Education Cess Act, 1962 would be recovered from the financial year 2000-01. The State Government being aggrieved by the said order preferred an appeal to the Collector against the resolution of the Municipality. The Collector, after hearing the parties, observed that as the Municipality came into existence with effect from 1994, the liability of the property tax payer to pay the education cess would be from the year 1994. The Municipality being aggrieved by the said order of the Collector, preferred further appeal to the Director of Municipali