K.C.Agarwal, J. - (1.) In these connected writ petitions, briefly speaking, the question, which falls for determination is the validity of the imposition of fee imposed by the Municipal Board, Firozabad through its Notification No. 304/XXIII - 2 (4)-73 74, dated November 9, 1974. All these petitions have been heard together and are being disposed of by a common judgment.
(2.) The petitioners are engaged in manufacture of bangles and other glass articles at Firozabad. There are furnances in which glass is melted. Generally these factories have two kinds of furnaces. One of them is known as Si/car furnance, the other is known as Belan furnance. The town of Firozabad specialises in the manufacture of glass-bangles and a large number of factories, big or small, are engaged in the said business. The burning of coal in the process in manufacturing results in the emission of smoke. For the safety of the residents of the Municipal Board, the Municipal Board Firozabad framed regulations in 1927. Under this regulations, each one of the factories is required to have a 75 feet high Chimney. These bye-laws have been framed by the Municipal Board Firozahad under Section 298 - List 1 - H (m). G (b) and J-9 (d) of the U.P. Municipalities Act. A perusal of the aforesaid notification wouid show that the Municipal Board Firozabad was to issue licence to glass-bangles manufacturing factories and a licence fee was to be paid by them as per schedule The factories having Japanese type of furnance were required to pay a licence fee of Rs. 10 whereas the factories having Direct pot furnances were to pay Rs. 25 as licence fee. The licence fee thereafter was raised to Rs. 20 for both type of furnances.
(3.) On 9-11-1974, the Board increased the licence and renewal fee from Rs. 20 to Rs. 1,000 per year.;