By the Court.—The petitioners are the elected corporators, ex-officio corporators, ex-corporators of Nagar Nigam and public spirited persons of the City of Allahabad. In these writ petitions, they have questioned the authority, the manner and the process of increase of the property tax levied on the properties situate within the municipal limits of Allahabad by the Municipal Commissioner, Nagar Nigam, Allahabad for the year 2011-12, under Section 172 of the U.P. Municipal Corporation Act, 1959 (in short ‘the Act of 1959’). (The last increase was made in the year 2003-04). They have questioned the adoption of Geographical Information System (GIS) in identifying and calculating the property tax, the fixation of the annual value of the properties for imposition of house tax, and have challenged the enhancement of monthly rates of rent and assessments of house tax by the Municipal Commissioner, Nagar Nigam w.e.f. 1.4.2011, and the orders passed by the State Government dated 21.9.2011, by which the Resolution Nos. 340 and 342 passed by the Nagar Nigam, Allahabad resolving to increase the house tax only by 2% from 11% to 13% and to cancel the GIS survey report have been suspended