- (1.) These two matters have been assigned to me by the then Hon'ble Chief Justice on the difference of opinion between two Hon'ble Judges of this Court (Banerjee, J. and Tapan Kumar Mukherjee, J.) while deciding two mandamus-appeals preferred against a common order dated 31st October, 2006 passed by Dilip Kumar Seth, J. while hearing two writ-application analogously, one filed by the Calcutta Soft-Drinks Pvt. Ltd. (hereinafter called Coca-Cola) and the other, by the Pepsico India Holding Limited (henceforth described as Pepsi) by which His Lordship dismissed both the writ-applications.
(2.) The Coca-Cola, one of the appellants before us, filed a writ-application before the learned single Judge being W.P. No. 1914 of 2000 thereby praying for a declaration that no advertisement-tax is payable in respect of any board or glow-sign erected by it at the request of its dealers, distributors or retailers on a place from which those persons carry on business of selling its products. The appellant further prayed for mandamus directing the respondent not to demand or realise any advertisement-tax in respect of any board or glow-sign erected by the appellant at the request of its dealers, distributors or retailers on the and or the building from which those retailers, distributors or dealers sell the products of the appellant.
(3.) The cause of action for filing of such writ-application was a letter dated 6th September, 1999 issued by the advertisement department of the Calcutta Municipal Corporation Licence Department, by which the licence-officer brought to the notice of the appellant that it had displayed a good number of advertisements at different shops, restaurants, cinema-halls etc. displaying various items of its products, such as, CocaCola, Thumbs Up, Fanta etc. for which it was liable to pay advertisement-tax in terms of Section 204(1) of the Calcutta Municipal Corporation Act (hereinafter referred to as the Act). By the said letter, the Municipal Authority directed the appellant to furnish in details the measurement, location and display of all such advertisements within seven days, failing which, it threatened appropriate legal action against the appellant in terms of the Act.;