When this writ petition came up for hearing on 11.1.1999, the Division Bench noticed the fact that amendment made in Punjab Municipal Act, 1911 was subject matter of challenge in CWP No.1801 of 1995, which had been heard by Division Bench and judgment reserved. This writ petition was adjourned to be put up for hearing after the decision of aforesaid writ petition. Ever since that date, the writ petition has remained pending. Registry has now set down this writ petition for hearing and has placed on record the order passed by the Division Bench, where Sections 3(1)(b) and 3(8)(a) of the Act have been declared unconstitutional and struck down. Accordingly, the orders of assessment as well as the appellate and revisional orders and notices issued by the concerned Municipalities for levy of tax were held to be illegal and quashed. The Municipal Committee,