JUDGMENT

KULDIP SINGH, J.:- The East India Hotels Limited (the company), respondent 1 in the appeal herein, owns and runs "Oberoi Grand" - five star hotel - in the city of Calcutta . The hotel had, at the relevant time, three restaurants within its premises called the Moghul Room, the Polynesia and the Princes. The question for our consideration is whether the company is required to pay the licence fee and obtain licences, to run the said restaurants, in terms of S.443 of the Calcutta Municipal Act, 1951 (the Act). A Division Bench of the Calcutta High Court in appeal answered the question in the negative and in favour of the company. This appeal by the Calcutta Municipal Corporation (the Corporation) is against the judgment of the High Court.

2. It is not disputed that prior to the present proceedings the company has always been obtaining licences from the Corporation under S.443 of the Act in respect of the restaurants. Initially, the licence fee was Rs.250/- per annum per restaurant. The said fee was increased from time to time. The Corporation, by an order dated March 22, 1982, increased the licence fee to Rs. 15,000/- in respect of each of the places of amusement/recreation und