The petitioners, who are affected by the provisions of the Madras Urban Land Tax Act, 1963 (Madras Act XXXIV of 1963), assail its validity on grounds of legislative incompetency to enact it and of violation of constitutional limitations. The petitions are by different owners of urban lands in the City of Madras to quash the notification either under section 9 or under section 16(3) of the Act, in so far as they relate to the petitioners, or the levy and demand of tax on some of them under its provisions. To deal with the legal contentions, it will suffice to mention the facts in one or two petitions, as the facts in almost all the petitions are related and of more or less similar pattern, except as to particular owners, the locality of the lands in different zones and sub-zones and their character and market value. If it is necessary, reference will be made to other specific facts in disposing of the prayer for quashing of the urban land tax and Settlement Schmes prepared and published under the Act.

In W. P. No. 1614 of 1964, the petitioner is the owner of property in R. S. No. 1693/1, Mylapore, its area being 4 cawnies 1 ground and 1595 square feet. The building on