1. Since common question of law arises in Civil Writ Petitions Nos. 4761 and 4911 of 1983, No.1801 of 1985. No. 5604 of 1981, Nos. 2257, 3181, 3182, 3183, 3184 and 4573 of 1982 and Civil Revision No. 1833 of 1984, these are all being decided by this common order.

2. Levy of house tax has been challenged in the aforesaid writ petitions. Some petitions have been filed by the petitioners whose properties are situated in the State of Punjab and some petitions arise from the state of Haryana. It will be convenient to discuss the two sets of petitions, one belonging to the State of Punjab and the other belonging to the State of Haryana, separately inasmuch as the question of applicability of the relevant rent control law would be decided differently.

3. Civil Writ Petitions Nos. 4761 and 4911 of 1983, No. 2257 of 1982 and No. 1801 of 1985 relate to the properties situated in the State of Punjab. Civil Revision No. 1833 of 1984 also relates to a property situated in the State of Punjab. House tax was levied after assessing the annual rental value at a higher rate by the respective Municipal Committees and Corporations on the basis of the prevalent market rate of rent. The petition