Somasundaram, J.

COMMON ORDER:

The petitioner in Writ Petition Nos.1946 of 1994 and 3118 of 1994 is Dindigul Anna District Tax Payers Sangam represented by its President and they are filed for the issue of a writ of prohibition prohibiting the second respondent from enhancing the annual value of the property tax of the properties of the members of the petitioner’s Sangam pursuant to the notice issued by the second respondent to the members of the petitioner sangam under Rule 9/10 of Schedule IV to the Tamil Nadu District Municipalities Act (hereinafter referred to as the Act). The petitioner in W.P. No.2160 of 1994 is the Trichy Town Properties Owners Welfare Association represented by its President and the said writ petition is filed praying for the issue of a writ of declaration declaring that Rule 9-A of Schedule IV of the Taxation Rules hereinafter referred to as rules and the guidelines issued by the Commissioner of Municipal Administration, Madras-5, dated 26. 1993 and the consequential revision sought to be made from the second half year of 1993-94 in respect of the properties owned by the members of the petitioner’s association as ultra vires, illegal, unconstitu