CHANDUBHAI M AMIN Vs. STATE OF ANDHRA PRADESH
LAWS(APH)-1971-8-1
HIGH COURT OF ANDHRA PRADESH
Decided on August 18,1971

CHANDUBHAI M.AMIN Appellant
VERSUS
STATE OF ANDHRA PRADESH Respondents

JUDGEMENT

Lakshmaiah, J. - (1.) This is an application under Article 226 of the Constitution of India seeking the issuance of a writ of mandamus to the second respondent, the Commissioner, Hyderabad Municipal Corporation, Hyderabad, and his subordinate officers directing them not to collect the advertisement fees purported to be levied and collected under the Advertisement rules of I349-F. as last notified by the 2nd Respondent in the memorandum No. 5240 / A-3 / 68 / PRS/973, dated 13th March, 1968, read with the corrigendum dated 16th March, 1968,payable in respect of slides and shorts exhibited in the theatres of the petitioner on the ground that the levy was ultra vires and without jurisdiction.
(2.) The petitioner is the General Manager of the theatres Navrang, Ashok Sagar and Manohar Talkies situated in the twin cities. The petitioner both in the capacity of himself being the General Manager of the aforesaid four theatres as well as in the capacity of himself being the Treasurer of Hyderabad Film Exhibitors' Association, submitted several representations to the Commissioner, the 2nd respondent herein stating that the levy and the collection of the fees under the impugned notifications was ultra vires and without jurisdiction, whereupon the 2nd Respondent is stated to have advised the petitioner to seek redress in a Court of Law on the pretext that he could not do anything in matters of taxation. The petitioner states that they have objected to the enhancement of the fees in the year 1966 also when they were enhanced from the rates prescribed in 1949 by a circular, dated 26th May, 1966, which came into force on 1st July, 1966.
(3.) As the source of levy is impugned, it is useful to trace the genesis of the power. The Hyderabad Municipal Corporation Act XII of 1342-F. except for certain provisions came into force on the 1st of Azur 1343-F. Section 245 of the said Act deals with the subject-matter of putting up advertisements. That section reads thus: "245 (1) No person shall, without the written permission of the Municipal Commissioner, fix, write in some colour or otherwise print, paint or cause to be fixed, written, printed or painted any advertisement notice or any other handbill to any building, wall, door or post. (2) The Municipal Corporation may make rules for carrying out the purpose of sub-section (1).";


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