“ 7. The citizens of the Jaipur do not have a right, nor they can expect the Municipal Corporation, Jaipur, JDA, JVVNL and the PHED, to continue to provide services to them, with such arrears of tax. The State Government must consider to impose taxes on all properties irrespective of their plot size, inasmuch as all the citizens living the houses constructed in the City of Jaipur avail the services. The plot size should not be the criteria. The Jawaharlal Nehru National Urban Renewal Mission, has provided sufficient guidelines for bringing in all those areas, which are left out from imposition of property tax in urban areas for satellite imaging and by imposing reasonable and rationale tax for the services rendered. The citizens must contribute by paying taxes, for providing civic services. In our view, every person who owns a building, must pay taxes on such rates as the State Government may deem fit, except 'Juggi Joopdi’ clusters, where taxes may be imposed collectively. The self assessment is considered to be a best method with random sample survey. The entire details of the urban taxation have been provided in the Jawaharlal Nehru National Urban Renewal Mission, which must be implemented in the cities of Rajasthan. The imposition of tax for services will not only compensate the services, but will also inculcate discipline and participation in the development of the City.