( 1 ) BY these petitions the petitioners have prayed for a writ, order or direction in the nature of certiorori quashing Notification No. 1935/ix 2-122-79 dated March, 11. 1981, issued by the state Government levying water tax and sewerage tax at 12$ per cent and 3 per cent respectively and the bills issued to the petitioners on the aforesaid basis. The petitioners have also prayed for a writ, order or direction in the nature of mandamus restraining respondent No. 1 from realising the taxes at the aforesaid rates. They have also prayed for a writ, order or direction in the nature of mandamus commanding the Nagar Mahapalika to reduce the general tax to the extent to make the total taxes i. e. general tax, water tax and sewerage tax to 25 per cent of the annual letting value and respondent No. 1 to reduce the rate of excess water supply.

( 2 ) FOR the sake of convenience writ petition No. 817 of 1981 is treated as the leading case. In this petition petitioner No. 1 is a registered society whose main function is to look after the interest of the citizens of Kanpur particularly their civic amenities and rights. Petitioners Nos. 2 to 9 are landlords and owners of the hous