1. SAIDUZZAMAN SIDDIQUI, J.--The petitioners, who are the residents of Islamabad Capital Territory, have called in question the judgment of a learned Judge in Chambers of Lahore High Court, Rawalpindi Bench, dated 29-6-1995, whereby the learned Judge dismissed their petitions under Article 199 of the Constitution of Islamic Republic of Pakistan in which they challenged the competency of the Capital Development Authority (C.D.A.) to levy property tax on properties situated within the area of Islamabad Capital Territory in exercise of its power under section 15-A of the Capital Development Authority Ordinance, 1960 (hereinafter to be referred as 'the Ordinance' only).
2. The learned counsel for the petitioners inter alia, contended that under section 15-A which was inserted in the Ordinance in the year 1966, some of the functions of Municipal Committee which it performed under the provisions of the Municipal Administration Ordinance, 1960, were assigned to the C.D.A. Within the specified limits of Islamabad Capital Territory. It is, accordingly, contended that under the Municipal Administration Ordinance of 1960 no power is available to a Municipal Committee to levy property tax on urban immovable property which is levied under the provisions of Urban Immovable Property Tax Act, 1958. The C.D.A., according to the petitioners, having been assigned only functions of a Municipal Committee under Municipal Administration Ordinance of 1960, had no authority to levy property tax on urban properties. The above contention alongwith various other contentions raised in the case requires examination and we, accordingly, 'grant leave to appeal. The recovery of the property tax on properties belonging to the petitioners is stayed subject to the condition that the petitioners shall furnish security equal to the amount of property tax demanded by the C.D.A. To the satisfaction of ' Nazir' of Lahore High Court, Rawalpindi Bench, Rawalpindi.