D.N.Sinha, J. - (1.) This application and two other applications were heard one after another, and the points of law involved are the same, and there was a common set of arguments. The point involved is the interpretation of Section 229 of thp Calcutta Municipal Act, 1951, (hereinafter called the "Act"). That Section runs as follows: "Every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding or structure any advertisement, or who displays any advertisement to public view in any manner whatsoever, visible from a public street or other public place, shall pay for every advertisement which is so erected, exhibited, fixed, retained or displayed to public view, a license fee calculated at such rate and in such manner and subject to such exemptions as the Corporation may prescribe by rules, with the approval of the State Government."
(2.) The petitioners in all these applications carry on the business of exhibiting cinema films in Cinema Houses situated within the boundaries of the Corporation of Calcutta. Advertisements are displayed on cinema screens by means of slides, as also by moving pictures. The Corporation framed rules by a resolution dated August 27, 1954 which was approved by Government by notification No. 5002/M.3R-1/55, dated 16-6-1955, as published in the Calcutta Gazette dated June 30, 1955 for the levy of license fees on advertisements under Section 229 of the Act. Section 230 of the Act lays down that after rules have been prescribed for the levy of license fee under Section 229, no advertisement for which a license fee is leviable shall be erected, exhibited, fixed or retained upon or over any land, building, wall, boarding or structure, or shall be displayed to public view in any manner whatsoever, in any place, without a license from the Commissioner.
(3.) Rule 1 of the said rules lays down that for every license granted under Section 230 of the Calcutta Municipal Act, 1951 a fee shall be charged at the rates specified in the schedule to the Rules, or at such other rates as may, from time to time, be prescribed by the Corporation in lieu thereof, by rules, with the approval of the State Government.;