(1.) Heard learned advocate Mr. Chintan K. Gandhi appearing for the petitioner and learned advocate Mr. H. S. Munshaw for the respondent no. 1 - Bhavnagar Municipal Corporation.
(2.) As the subject matter of both these petitions is same barring the plot number for which the notices are issued, a prayer made in Special Civil Application No. 12519 of 2017 is reproduced as under:-
(3.) A look at the aforesaid prayer would indicate that the petitioner is aggrieved by issuance of bill dtd. 21/4/2017 towards property tax and order dtd. 29/5/2017 whereby in respect of property in question, the objections raised by the petitioner was rejected and he was asked to pay the amount of property tax as per the bill.