Kausik Chanda, J. - (1.) This appeal is directed against a judgment and order dated May 03, 2017, passed by the learned Single Judge setting aside the demands for permission fee and licence fee under Sections 202 and 203 of the Kolkata Municipal Corporation Act, 1980 (hereinafter referred to as "the Act") raised by the Kolkata Municipal Corporation (hereinafter referred to as "the Corporation") against the writ petitioner-respondents ("writ petitioners" for short).
(2.) The writ petitioners carry on business of providing mobile telephone service to consumers, inter alia, within the municipal limits of the Corporation. The Corporation by a letter dated February 09, 2009, raised a demand against the writ petitioners for payment of Rs.6,960/- on account of licence fee and advertisement tax under Sections 203 and 204 of the Act respectively in respect of glow signs displayed by the writ petitioners. Again, by two letters dated February 23, 2009 and May 18, 2009 the Corporation further raised demands of Rs. 15,18,123/- and Rs. 24,46,409/-, respectively, for permission fee under Section 202, licence fee under Section 203 and advertisement tax under Section 204 of the Act for display of glow signs.
(3.) The writ petitioners prayed before the learned Single Judge for a declaration that the Corporation was not competent in law to demand any licence fee or permission fee and also prayed for quashing the demands for such permission fee and licence fee.;