Honble BALIA, J.–Heard learned counsel for the parties.

(2). The petitio is directed to challenge the demand of conversion charges raised by the respondent Municipal Board, Abu Road vide communication dated 22.4.2003 and 16.2.2006 purporting to be in accordance with Section 173 A of the Rajasthan Municipalities Act, 1959 (for short `the Act of 1959) as amended vide Municipalities Amendment Act, 1999 w.e.f. 30.9.1999. In addition to challenging the demand on merit within the provisions of Section 173-A itself, the petitioners have also sought to challenge the constitutional validity of Section 173-A as amended vide aforesaid amending act and rules framed thereunder for giving effect to it.

(3). The undisputed facts of the present case are that the petitioners are holding a land which is governed by a patta issued by the erstwhile Sirohi State. Under the grant, there was no restriction on the nature of use to which the land in question could be put. In other words, the holder of land has no restriction upon user of the land under the grant. According to the petitioners, they had purchased a building constructed on a plot ad-measuring 1809 Sq. fts. situated Near Azad Maidan Area, Abu Ro

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