' SAAD SAOOD JAN, J.---Leave to appeal has been granted in C.P. No,234-L of 1995 on 4-4-1995 to consider the same legal issue as has been raised in these petitions. Leave to appeal is therefore granted in these petitions as well. All the appeals should be heard together at an early date.
2. During the pendency of the appeals if the appellants undertake that they shall pay the tax as levied or leviable under sections 80-C, 80-CC and 80-D of the Income Tax' Ordinance, with interest at the rate of 2% over the bank rate in the event the appeals are dismissed, the recovery of the tax shall remain suspended.