Honble MATHUR, J.–The petitioner a public limited company registered under the Companies Act submitted a return in the prescribed form on 30.6.1973 as required under the Rajasthan Land and Building Tax Act, 1964 (hereinafter referred as the Act of 1964) for the purpose of assessment of land and building tax.

(2). The assessing authority i.e., the Assistant Director, Land and Building Tax Department, Sriganganagar passed an order of assessment on 28.2.1977, validity of which was challenged by the petitioner by way of filing a writ petition before this Court. The writ petition preferred by the petitioner (S.B. Civil Writ Petition No. 894/1979) came to be disposed of by the judgment dated 14.8.1980 alongwith 64 other similar writ petitions in light of Division Benchs judgment of this Court rendered in the case of SMS Investment Corporation Pvt. Ltd. vs. State of Rajasthan and Ors., reported in 1980 RRD 488.

(3). The Division Bench of this Court in the case of SMS Investment Corporation Pvt. Ltd. (supra), examined the validity of the provisions of Section 3, 3(1-A) and 4 of the Act of 1964 as amended by the Act No. 15 of 1973 and Act No. 18 of 1973. The challenge to the provisions referr

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