1. ' IRSHAD HASAN KHAN, J.---Leave to appeal is granted to consider as to whether the Parking Fees shown at Item No,26 in Part III pertaining to taxes of Urban Local Council enumerated as taxes in the Second Schedule and levied under section 137 of the Punjab Local Government' Ordinance, 1979 (hereinafter called the Ordinance), was not recoverable as arrears of taxes under the Ordinance to be recovered as arrears of land revenue under section 141 of the Ordinance; and whether the writ petitioner/respondent No,1 herein having agreed to the terms and conditions of auction of Parking Fees providing for recovery of amounts under the subject contract as arrears of land revenue from him was not estopped to maintain a writ petition challenging the recovery of the amount as arrears of land revenue from him.