( 1 ) THESE are two writ petitions bearing Nos. 133/96 and 386/96. They are being taken up together as the parties in the two petitions are the same and the properties which have been subjected to the property tax are also the same. Furthermore, common questions of law and facts are likely to arise while disposing of the said petitions.

( 2 ) THE petitioner through the present writ petitions have sought an injunction from this Court restraining the respondent from giving any effect to the demand bill Nos. 3 and 6 both dated July 14, 1995 raised on account of the property tax pertaining to the properties bearing Nos. WZ-5 and WZ-11, Shakur Basti, Delhi respectively. They further want through the present writ petitions quashment of the assessment order pertaining to the year 1995-96 with a direction to the respondent not to raise any demand on account of the property tax in respect of the abovesaid properties. Corporation of Delhi.

( 3 ) LEARNED counsel for the parties made a statement before the Court on August 27, 1996 that they confine themselves to the point as to whether the petitioner are liable to pay property tax in view of the provisions of Section 119 of th