( 1 ) EXPRESSING the view that the issues involved are of immense significance and placing reliance on the decisions rendered in the cases of Abdul Taiyab abbasbhai Mali, v. The Union of India, AIR 1977 Madh Pra 116 (FB) and Balkrishan Das v. Harnarayan, 1979 MPLJ 644 : (AIR 1980 madh Pra 43) (FB), wherein it has been held that the existence of two earlier conflicting decisions on the same point is not condition precedent to make a reference for a decision of a question by a larger Bench, the division Bench referred the matter in entirety to be adjudicated by a larger Bench and that is how the batch of cases has been placed before us.

( 2 ) THE bunch of matters can be categorised into two compartments, one batch assail is to certain provisions and rules of the m. P. Municipal Corporation Act, 1956 (for brevity 'the Act') as ultra vires and in the other challenge is to the certain provisions of M. P. Municipalities Act, 1961 (in short the Municipalities Act) and the rules framed for carrying out the purposes of the said statute. As the assail and attack is to the constitutional validity of such provisions in both the enactments relating to the imposition of property