1. - This is a writ petition under Article 226 of the Constitution of India by one Mohanlal Daga in which the constitutionality of Section 104 of the Rajasthan Municipalities Act, 1959, has been challenged. The petition has been referred for decision by a learned Single Judge to the Division Bench. Section 104 runs as follows:

"104. Obligatory taxes--Every Board shall levy, at such rate and from such date as the State Government may in each case direct by notification in the official Gaeztte and in such manner as is laid down in this Act and as may be provided in the rules made by the State Government in this behalf, the following taxes, namely:

(1) a tax on the annual letting value of buildings or lands or both, situated within the municipality:

(2) an octroi on goods and animals brought within the limits of the municipality for consumption, use or sale therein; and

(3) a tax on professions and vocations: provided that--

(a) the tax under clause (i) shall not be levied--

(i) on kham houses, or

(ii) on buildings or lands or both, of which annual letting value is less than one hundred and eighty rupees.

(b) the tax under Clause (2) shall not be on a motor vehicle as defined in the