1. - Petitioners are challenging the validity of the demand notice dated 6.6.1995; for a sum of Rs. 17,84,006 (Rupees seventeen lac eighty four thousand and six only). It was issued by the Respondent in pursuance of the Circular dated 16.12.1991 (Annex. 20) exercising the powers under Section 173-A of the Rajasthan Municipalities Act.

2. The back drop of the case in short is that the properties bearing No. AMC 171/12, 171-A/12 and 172/12 situated at 'kacheri road', Ajmer belonged to Balwant Singh Rathore, Daulat Singh Rathore and Sajjan Singh Rathore. They executed sale deeds in the year 1991, in favour of the petitioners.

3. On the date of the sale deeds, these properties constituted one unit. There were number of shops standing on it. They were occupied by tenants. Different kinds of commercial activities were being carried from-these shops.

4. As many as eleven separate sale deeds were executed in favour of petitioners. In some sale deeds the properties were shown as commercial, in some it was shown as residential whereas in remaining it was shown as commercial-cum-residential. However, the primary use of property was commercial.

5. The Sub Registrar (Registration) collecte