( 1 ) THESE petitions, which proceed on similar facts and questions of law, are being disposed of by a common judgment.

( 2 ) THE petitioners are owners of lands and buildings situate within the municipal limits of saharanpur. They are required by Saharanpur Municipal Board (hereinafter called the Board) to pay various sums due from them as watertax on their lands and buildings, and they seek to challenge the legality of the municipal demand on a number of grounds. The demand is made at the rate of 10 per cent on the annual valuation of lands and buildings.

( 3 ) THE Board imposed water-tax on lands and buildings with effect from January 1, 1957. It appears from paragraph 17 of the counter-affidavit of Sri Anand Prakash Mittal that the assessments for the period between January 1 and March 31, 1957 were made on the basis of the quinquennial assessment list of buildings and lands ending on March 31, 1957, while the assessments for the financial year 1957-58 were made on the basis of the assessment list of buildings and lands for the quinquennial period beginning from April 1, 1957. It is further said in the counter-affidavit that the two assessment lists were valid