D.N.Sinha, J. - (1.) The facts in this case are shortly as follows: Premises No. 39, Strend Road situated within the jurisdiction of the Corporation of Calcutta belonged to Messrs. Rampuria Properties Ltd. It is a multi-storied building with a large number of rooms in each storey, Rampuria Properties Ltd. went into voluntary liquidation on or about 7th May, 1957. Two Joint Liquidators were appointed. The petitioners state that they have now become the joint owners of the said premises. The premises, ever since its erection, has been let out to tenants. It appears from a statement, being Ext. 'B' to the petition that at the relevant time the groundfloor of the said premises was let out to tenants named therein. It is stated that the rooms have been let out to different tenants and except in one instance, there are separate tenants in each room. According to the petitioners, 19 of these rooms are used as shops, 9 are godowns and 10 are offices. On the 9th September, 1957 the Corporation of Calcutta, through the Deputy Licence Officer, intimated to Messrs. Rampuria Properties Ltd. who were then the owners, that the said premises had been declared as a 'market' by the Corporation of Calcutta at its meeting dated 9th August, 1957 within the meaning of Section 5(42)(b) of the Calcutta Municipal Act, 1951. The owners were called upon to take out and pay for necessary licenses under Section 218 of the Calcutta Municipal Act, 1951 (hereinafter referred to as the 'Act') as also a license under Section 451 and to pay the scavenging tax under Section 222 of the said Act. The Liquidators of the Rampuria Properties Ltd., protested and lodged their objections against the declaration of the said premises as a 'market' and prayed for a hearing. The Corporation of Calcutta through the Deputy Licence Officer informed the said Liquidators that no hearing could be given and no previous intimation to the owners of the property was required under the said Act before declaring a property to be a 'market'. On the 20th/24th September, 1957 the said Rampuria Properties Ltd., was served with notice under Section 222 of the said Act calling upon it to pay scavenging tax for the half year ending 30th September, 1957 and for the first half of the year 1957-58. On the 24th September, 1957 notice Was served under Section 451 of the said Act, informing the Rampuria Properties Ltd., that Rs. 400/-was payable for a license for the year 1957-58. In October, 1957 a demand for justice was made and thereafter this rule was issued on the 12th September, 1958 upon the respondents to show cause why appropriate writs should not be issued quashing the said declaration of the Corporation dated 9th August, 1957 and the direction for taking Out a licence or payment of taxes as aforesaid. The point that arises in this case is as follows : The expression 'market' has been defined in Section 5(42) of the said Act as follows : "(42) the expression 'market' shall be deemed to be synonymous with the expression 'bazar' and means-- (a) a place where persons assemble for the sale of meat, fish, fruit, vegetables, live-stock, or any other article of food of a perishable nature, whether or not there is any collection of shops, or ware-houses or stalls for the sale of other articles in such place, or (b) any place of trade other than a place referred to in clause (a) where there is a collection of shops or ware-houses or stalls exceeding a number to be prescribed by the Corporation by rules, which is declared and licensed by the Corporation as a market"
(2.) Sub-section (47) of Section 5 defines a "municipal market' as being a market belonging to or maintained by the Corporation. We next come to sections 450 and 451 of the said Act, which appear under Chapter XXVII under the heading 'markets and slaughter places'. The relevant portions thereof are set out below : "450 (1) The Corporation shall from time to time determine whether the establishment of new private markets shall be permitted in Calcutta or in any specified portion thereof. (2) No person shall establish a place of the description referred to in Sub-clause (a), Section 5, clause (42), except with the sanction of the Corporation. 451 (1) No person shall, without or otherwise than in conformity with the terms of a license granted by the Commissioner in this behalf -- (a) keep open any private market, or wilfully or negligently permit any place to be used as a private market Provided as follows : (1) the Commissioner shall not refuse, suspend or cancel any license for keeping open a private market for any cause other than the failure of the owner thereof to comply with some provision of this Act, or with some bye-law made under section 527 at the time in force; (2) Every such license shall be renewable annually on the certificate of the Health Officer, (3) There shall be paid for every license granted under Sub-section (1) such annual fee as may be prescribed by the Corporation'. "
(3.) Under Section 445 of the said Act, markets may be classified by the Corporation into different classes in accordance with such rules as may be made by the Corporation for the purpose. If any person conducts a private market or permits any place to be used as a private market in contravention of the provisions of section 451, then he is liable to prosecution before a Municipal Magistrate. The penalty for establishing a new private market without the sanction of the Corporation is 1000 rupees, and for keeping open etc. a private market or permitting any place to he so used without license or contrary to the terms of the license is 500 rupees, as also a daily fine of Rs. 50/- per day (See Section 537). Under section 452, whenever a Magistrate convicts any person under Section 537 for keeping open a private market or permitting any place to be used as a private market in contravention of Section 451, he shall, on the application of the Commissioner, but not otherwise, also direct that such market be closed and take other steps, to prevent the place being used as a market. Under Section 453 no person shall use as a market any place in respect of which a direction has been given by a Magistrate under Section 452. Penalties have been prescribed for violation of the direction of the Magistrate in that behalf. Section 222 of the said Act appears under Chapter XIV headed, 'Scavenging Tax'. It provides that every person who is an owner and occupier of a market must take out a license under Section 222 and pay for the same a fee according to the average quantity of offensive matter and rubbish removed daily by the Corporation, at the prescribed rate. These licenses are annual licenses.;