ANANTANARAYANAN, C.J. :- The Madras Urban Land Tax Act 12 of 1966, received the assent of the President on the 9th of September, 1966; by virtue of Sec. 1, sub-section (2) (a) (i), most of the provisions of this Act, with three stated exceptions, are deemed to have come into force in the City of Madras, on the first of July, 1963. In the proceedings before us, the vires of this measure has been challenged, upon grounds of the absence of legislative competence and attack under the combined effect of Articles 14 and 19 (1) of the Constitution of India; admittedly, grounds of great significance and interest. In Buckingham and Carnatic Co.. Ltd. v. State of Madras, (1966) 2 Mad LJ 172 the Division Bench of Veeraswami and Natesan, JJ., dealt with a predecessor enactment, namely, Madras Urban Land Tax Act XXXIV of 1963, and while upholding the measure in terms of legislative competence, struck down the charging section (Section 3) as violative of Article 14, and in consequence, held that the entire Act was void and unenforceable. Upon the present measure, arguments have been submitted before us, at considerable length, and covering a wide range of precedents and authorities. 2-3