M. M. Punchhi, J.

1. These are 19 matters which have been admitted to be heard by a Full Bench. Two are Civil Writ Petitions Nos.2175 and 5488 of 1986 and seventeen are Letters Patent Appeals Nos.264, 283 to 294, 321 to 326, 342 and 343 of 1980.

2. The Municipal Corporation, Amritsar (hereinafter referred to as the Corporation) is the constesting party on one side in these matters. And the contestants on the other side are house-tax payers. Their dispute with the Corporation and its officers is with regard to the method of the assessment of house-tax under the provisitions of Sec.93 of the Punjab Municipal Corporation Act, 1976 (hereinafter referred to as the Corporation Act ). The house-tax payers rely on a Division Bench decision of this Court in Punjab Concast Steels Ltd. Ludhiana V/s. The Municipal Corporation Ludhiana, (1985-1) 87 P. L. R.757. and on the other hand the Corporation relies on a Division Bench decision in Hukam Chand V/s. The State of Punjab. , 1979 (1) L. L. R.124. To begin with, in the first of such cases i e. CWP No.2175 of 1986, the Motion Bench found a conflict in the afore-referred to two decisions and thus admitted the case to a Full Bench, vacatin