G.M.LODHA, J. - (1.) THESE 14 writ petitions arise out of the assessment proceedings under the Rajasthan Urban Land Tax Act, 1964 which is now known as the Rajasthan Land and Buildings Tax Act, 1964 as amended by the Act, 1973 (hereinafter called as the Act of 1964).
(2.) TNE undisputed facts of these cases are as follows. All the 14 petitioners are the residents of village Rani Khurd of District Pali of Rajasthan. They have either been assessed or are sought to be assessed under the provisions of the above Act. The lands and buildings on which the tax has either been levied or is sought to be levied are admittedly in the area of Rani Khurd. It is also not in dispute that this court by judgment in Ummed Singh v. State of Rasjathan (S.B. Civil Writ Petition No. 415 of 1977, decided on October 25, 1977) has held that the population of this village Rani Khurd as per the census report of 1971 was less than 8,000 because it was only 5653. It was also held that a municipality can be constituted under the provisions of Rajasthan Municipalities Act only when the population of such area, is not less than 8 000 inhabitants or if any specific reasons are given in the notification itself. It was also held that the notification issued under Sections 6 and 4 failed to give any such reasons.
(3.) ON the, above factual position, this Court held that since the population to be taken into consideration for the purposes of Section 5 of the Municipalities Act, 1959 is that mentioned in the most recent census, according to definition contained in Sub -section (22) of Section 3 of the 1959 Act, only population of 1971 can be taken into consideration. Since it was only 5653, and because no reasons were given under notifications under Sections 4 and 6 of the Act, for departing from legal mandate, the constitution of the municipality at Rani Khurd was illegal. It was also held that the Government was therefore, justified in declaring that the said local area was a Panchayat, and, therefore, the conversion of the Municipality in Gram -panchayat at Rani Khurd was justified and legal.;