RANAWAT, J.

( 1 ) MANAK Ohand and four others have filed this petn. for a writ of certiorari or prohibition or other proper order Under Section 28, Rajasthan H. C. Ordinance, 1949, or under Article 226, Const. Ind. against the Municipal Council, Jaipur city and the Assessment Officer of the Municipal Council.

( 2 ) THE facts of this case are not much disputed. The Municipal Council, Jaipur, passed a resolution on 6 5-1947 Under Section 78. (a), City of Jaipur Municipal act, 1943 (hereinafter refd. to as the Act) for the imposition of property tax within the limitation of the Jaipur Municipality at the rate of 5% per annum on the letting value of the houses and lands. A Sub-Committee was also formed to draft the rules for the imposition of this tax and finally the rules, after they were framed, were published in the State Gazette on 15-9-1947 and objections Under section 78 (c) were invited by the Municipal Board. The Municipal Board, after having consd. . all the objections that were filed, submitted a report to the Govt. for sanction of the property tax in accordance with the resolution of the municipality. The Govt. accorded its sanction to the proposal of the Municipal