BADAR DURREZ AHMED, J

1. In all these petitions (26 in number), there is a challenge to the unit area method of levying property axes in Delhi introduced by virtue of the Delhi Municipal Corporation (Amendment) Act, 2003. It is prayed that the Delhi Municipal Corporation (Amendment) Act, 2003 and the Delhi Municipal Corporation (Property Tax) Bye-laws, 2004 be declared as unconstitutional and as being void ab initio. The challenge, which is common to all the petitions, is founded on the following pleas: (I) The Legislative Assembly for the National Capital Territory lacked the legislative competence to enact the Delhi Municipal Corporation (Amendment) Act, 2003; (II) The Presidential Assent in the manner stipulated in Article 239AA(3)(c) was not there; (III) the unit area method is not a recognised system of valuation; (IV) There are no guidelines for the exercise of power under the new Section 116A and for classification; and (V) A flat rate of taxation under the unit area method is arbitrary and discriminatory and is, therefore, illegal. Apart from these pleas, which have been taken by all the petitioners, there are some specific pleas with regard to private unaided scho