1. - This bunch of forty-six writ petitions relates to challenge to the validity of the Rajasthan Land & Buildings Tax Act, 1964 (Act No. 18 of 1964). The Rajasthan Land & Building Tax Act, 1964 (Act No. 18 of 1964) as now known after the amendment Act No. 158 of 1973, was first enacted in the year 1964 and was known as the 'Rajasthan Urban Land Tax Act' with the following object mentioned in its preamble :

"An Act to provide for the levy of a tax on urban lands in urban Area of the State of Rajasthan. The net result is that its primary aim is to raise the revenue by collecting tax upon the lands and buildings situated in the Urban Areas in the Rajasthan To implement that primary aim, the scheme to appoint competent authority, procedure for and recovery of tax from the assessee, have been provided under the Act."

2. This enactment though enacted in 1964, remained almost as a dead law without implementation, on the statute book and it was only in 1973 that the Legislature's attention was attracted to this law, when it w as amended twice.

3. The original charging section 3 of the Act of 1964 was as under :

"3. Levy of urban land tax (1) Subject to the other provisions contained