- (1.) Delay condoned.
(2.) Leave granted in the Special Leave Petitions.
(3.) Challenge in these appeals and Writ Petitions is to the judgment delivered by a Division Bench of the Madras High Court. In the writ petitions, challenge was to validity of Sections 326A to 326J of the Chennai City Municipal Act, 1919 (in short the 'Act') and the Chennai City Municipal Corporation (Licensing of Hoardings and Levy and Collection of Advertisement Tax) Rules, 2003 (in short the 'Advertisement Rules').;