BHANDARI, J.—All the aforesaid writ petitions raise common questions of law and are therefore, being disposed of by this judgment. In order to appreciate the contentions of the parties raised in these writ petitions, it is necessary to give quote the Rajasthan Municipalities Act, 1959 (hereinafter called the Act) which was brought into force on 14th September, 1959. Chapter VII of the Act deals with the imposition of taxes. The scheme of this Chapter is that the taxes are classified in two categories. The first category is regarding obligatory taxes which are dealt with in sec. 104 and the second category of taxes are dealt with in sec 105 of the Act. In these writ petitions it is the tax imposed on the annual letting value of buildings in the Municipalities of Jalore, Ganganagar and Merta which are in question. The relevant portions of secs, which will be considered hereinafter are.

Sec. 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 Gazette 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

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