( 1. ) BY this petition under Article 226 of the Constitution, the petitioner seeks quashing of the order Annexure A-11 passed by the additional Property Tax Commissioner in revision as also other orders passed by the Assistant Property Tax Commissioner and the Property Tax Officer, assessing and demanding property tax from the petitioner in respect of the years 1966-67, 1967-68 and 1968-69.

( 2. ) THE petitioner is a Government company. The petitioner owns Bhilai Steel Plant in Bhilai. The petitioner has its mines and mining colonies at Rajhara and Jharandalli. The Property Tax Officer on 24th May 1969 demanded property tax for the years 1966-67, 1967-68 and 1968-69 in respect of lands and buildings in Bhilai Nagar and Rajhara and Jharandalli mining colonies. The petitioner filed a revision which was decided against the petitioner by the Assistant Property Tax Commissioner by his order dated 24th December 1969. The petitioners contention in that appeal was that the notification applying the Madhya Pradesh Nagariya Sthawar Sampatti kar Adhiniyam 1964, to Bhilai Nagar Industrial Township and Rajhara Jharandalli mining colony was vague and, therefore, it could not be given e