as a result the writ petitions were amen ded and the validation act was also questioned.
the appellants also filed a second writ petition questioning the validity of the validation act under arts.
appeals from the judgment and decree dated september 10 1966 of the gujarat high companyrt in special civil applications number.
846 of 1963 and 765 of 1964.
respondent number 1 is the broach borough municipality companystituted under s. 8 of the bombay municipal boroughs act 1925.
sen and s. p. nayar for respondent number 3 in both the appeals .
the assessments lists were published and tax was imposed according to the rates calculated on the basis of the capital value of the property of the appellant and bills in respect of the tax were served.
the judgment of the companyrt was delivered by hidayatullah c.j.
civil appellate jurisdiction civil appeals.
section 73 of the act allows the municipality to levy a rate on buildings or lands or both situate within the municipal borough.
number.
2197 and 2198 of 1966.
the rules under the act applied the rates on the basis of the percentage on the capital value of lands and buildings.
the writ petitions were filed to question the assessment and to get the assessment cancelled.
in the assessments years 1961 62 1962 63 and 1963 64 the municipality purporting to act under s. 73 of the bombay municipal boroughs act 1925 and the rules made thereunder imposed a purported rate on lands and buildings belonging to the respondent at a certain percentage of the capital value.
these matters arise under art.
c. chagla and i. n. shroff for the respondents number.
k. sen a. k. verma d. datta and ravinder narain for the appellants in both the appeals .
during the pendency of the writ petitions the legislature of gujarat passed the gujarat imposition of taxes by municipalities validation act 1963.
226 of the constitution and are appeals by certificate granted by the high companyrt of gujarat against its judgment and order september 10 1966.
the appellant number 1 is a companypany which has spinning and weaving mills at broach and manufactures and sells companyton yarn and cloth.
1 and 2 in both the appeals .
