Hon’ble Ashok Bhushan, J.—The petitioners by means of this writ petition have challenged the recovery proceedings initiated by Nagar Nigam Allahabad through Collector, Allahabad for recovery of house tax of building No. 35, Mahatma Gandhi Marg, Allahabad. A mandamus has also been sought commanding the respondents to realise and recover the house tax from respondent Nos. 7 to 9 owners of the building. Further prayer has been made for issuance of a writ, order or direction declaring Section 11 of the U.P. Act No. 17 of 1999 (U.P. Municipal Corporation (Amendment) Act of 1999 as ultra vires to Article 14 of the Constitution of India.

2. We have heard Sri Manish Goyal, assisted by Ms. Priyanka Middha for the petitioners, Sri S.D. Kautilya, learned counsel appearing on behalf of Nagar Nigam, Allahabad and Smt. Archana Srivastava, learned Standing Counsel for the State. Notices have not been issued to the respondent Nos. 7,8 and 9 who have been arrayed as owners of the building in question.

3. Counter-affidavit and Supplementary counter-affidavit have been filed on behalf of Nagar Nigam, Allahabad. A counter-affidavit has also been filed by the State. Rejoinder-affidavit and supp