Soumen Sen, J. - (1.) The Petitioners in these applications have impugned the imposition of taxes, fees and charges for display of advertisement and the notice of demand issued on the basis of regulations made by the Kolkata Municipal Corporation (hereinafter referred to as 'the Corporation').
(2.) The Petitioners have raised a fundamental question with regard in the power of the Corporation to charge and/or impose fee for grant of permission for erecting, exhibiting or fixing any hoarding, frame, post, kiosk or structure or any advertisement on any land, building or wall within the municipal limits.
(3.) It is the contention of the Petitioner that having regard to the various provisions of the Kolkata Municipal Corporation Act, 1980 (hereinafter referred to as 'the said Act') in particular Ss. 202, 203 and 204, the Corporation does not have any authority to impose any tax for grant of permission for exhibiting any advertisement in any form over any land, building or wall.;