Dear Stamp Community Family

With these (tax) stamps, I'm only sure of two things:
a) the inscription is arabic
b) clearly something is being built on the picture
My presumption in design goes towards Libya or maybe to the United Arab Emirates. But nothing specific is known.
Can someone translate the inscription? This would undoubtedly give rise to the preceding state. And if you have identified the state, it should be possible to find out what this is about and when it was issued, right?
Thanks for any hint.
Best regards from Switzerland
André