D.N. PATEL, J.

1. In all these writ petitions, constitutional validity of the Jharkhand Municipal Act, 2011 as well as the constitutional validity of the Jharkhand Property (Assessment, Collection and Levy) Rules, 2013, as amended from time to time, are under challenge, being violative of the provisions of the Constitution of India as well as the provisions of the Jharkhand Municipal Act, 2011, as per the counsel for the petitioners.

2. Arguments canvassed by the counsel for the petitioners:

• Mr. Indrajit Sinha, counsel appearing on behalf of the petitioners, in W.P.(PIL) No. 764 of 2017,W.P. (PIL) No.697 of 2017, W.P.(PIL) No. 872 of 2017, has submitted that there is no upper limit of tax prescribed for the holding tax, under the Jharkhand Municipal Act, 2011 [hereinafter referred to as 'the Act, 2011' for the sake of brevity] and hence, the Act, 2011 deserves to be quashed and set aside as it is unconstitutional and violative of the provisions of Article 265 of the Constitution of India. Counsel for the petitioners has relied upon the decision of the Hon'ble Supreme Court, reported in (1999) 8 SCC 667.

• Counsel for the petitioners has further submitted that as per Article 24