D.N.Sinha, J. - (1.) This application and 62 other applications have been heard together. A common point of law is involved in all these applications. The petitioners in all these cases are either a company or a firm carrying on the business or running a cinema house in the city of Calcutta, or a proprietor thereof. I shall now proceed to delineate the facts of this case. The facts in all these cases arc more or less similar. The petitioner in this case is a registered partnership firm carrying on business in Calcutta as the owner and licensee of a cinema-house known as the Liberty Cinema, situate at 255/B, Chittaranjan Avenue. It is a 'C' class cinema according to the classification made by the Corporation of Calcutta, having a seating capacity of 551. The petitioner has been paying the following taxes and fees to the Corporation of Calcutta in order to run the said cinema-house: (a) A consolidated rate of Rs. 971.08 np. per year. (b) A fee of Rs. 250,/- for a trade licence. (c) A licence-fee of Rs. 800/- per year under Section 443 of the Calcutta Municipal Act, 1951. (d) A water-tax amounting to Rs. 33/- per year. (e) Licence fee for sky signs, (unspecified).
(2.) At a meeting held on 14-3-1958 the Corporation of Calcutta passed a resolution, a copy whereof is Ex. 'A' to the petition. In that resolution it was stated that in accordance with the decision of the Standing Finance (Budget) Committee, dated 5-2-1958 to increase the existing charges in respect of cinema only, under Section 443 rend with Section 548(2) of the Calcutta Municipal Act, 1951, the procedure for levy and realisation of such fees was to be according to the terms of the resolution. No person was to keep open any cinema house without a licence granted by the Commissioner to the Corporation. The classification of cinema houses and the fees for the licence with effect from 1-4-1958 were to be as follows: (I) Classification of cinema houses Class A- having sanctioned seats over 1000. Class B- having sanctioned seats over 700 not exceeding 1000. Class C- having sanctioned seats 700 and below. (II) Scale of fees. Class A- Rs. 15/- for each show. Class B- Rs. 10/- for each show. Class C- Rs. 5/- for each show.
(3.) The fee was to be payable in advance weekly or monthly and each time it was to be paid along with a return in form A.;