1.By these three writ petitions, the petitioners, Hotel Corporation of India Limited, seek to challenge the assessment made under the Jammu and Kashmir Urban Immovable Property Act, 1962 (Act XXII of 1962) (hereinafter referred to as "the Act"), in respect of Hotel Centaur by the Respondent - 3, Assessing Authority, Urban Immovable Property Tax, Srinagar. The assessments have been challenged on various grounds. Once of the main grounds of challenge is that Hotel Corporation of being a Government of India undertaking, no tax can be levied on its properties in view of the prohibition contained in Art.285 of the Constitution of India and S.4(1) of the Act. The annual value ascertained by the Assessing Authority and the method of ascertaining the same are also subject - matter of challenge. All the three writ petitions were admitted and rec