( 1 ) THE petitioner is a reputed company engaged in the manufacture of paints. The company filed the present writ petition for a Writ of Mandamus declaring the notice in letter No. 192/advt/mch/99-2000, dated 10-2-2000 issued by the respondent herein as being illegal and void and for a further direction to the respondent to desist from enforcing any demand arising out of the said notice.

( 2 ) BY the impugned notice, the petitioner was requested to furnish the total list of the company s brand name advertisements displayed in the Corporation limits of hyderabad along with advertisement fee. The company was also advised to file self-assessment return in connection with regularisation of unauthorised advertisements and payment of advertisement fee. A reading of the impugned notice discloses mat many of the reputed brand names are advertised/ displayed in the twin cities of Hyderabad and Secunderabad without taking prior permission from the Commissioner of the corporation duly paying the advertisement fee as per Sections 420 and 421 (1) read with section 622 (2) of the Hyderabad Municipal corporations Act 1955 ( the Act for brevity ). The advertisements, it is alleged, are therefore unauthorised and illegal and hence the Corporation issued public notice on 14-4-1999 to regulate the unauthorised advertisements by filing self declaration-cum-return/application for obtaining written permission from the Commissioner. As the petitioner did not comply the public notice dated 14-4-1999, the respondent initiall y assessed the advertisement fee and emd at Rs. 96,350/- for 48 advertisements identified belonging to the petitioner s brand name and demanded the said amount.

( 3 ) THE petitioner herein did not approach the respondent and file any return pursuant to the notice impugned herein. In the meanwhile, the respondent served notice dated 26-2-2000 under Section 421 of the Act demanding advertisement fee and emd at the rate of Rs. 1,000/- per unit and emd of Rs. 500/- The notices under section 421 of the Act served on (1) M/s. Sri ganji Faints, Ameerpet and (2) Sai corporation, Narayanaguda are filed along with the writ petition. The notice under section 421 issued to Sri Ganji Paints reads as under:"rc. No. 192/1/advt. / mch/99/174 Date: 26-2-2000. Sub:- MCH - Advertisement Section - regularisation of unauthorised advertisements - Payment of advertisement fee - Reg. It is noticed that the advertisement particulars furnished below have been erected, exhibited by you without obtaining prior permission from the commissioner, MCH duly paying advertisement fee as required under section 421 read with Section 622 of h. M. C. Act, 1955 and the rules made thereon. Please note that the exhibition or display of any advertisement without the written permission of the commissioner, MCH is an offence under the provisions of the Act and is punishable u/s. 596 of H. M. C. Act, 1955. The above advertisement fee has to be paid by cross Demand Draft drawn in favour of Commissioner, Municipal corporation of Hyderabad, hyderabad along with filled in form-I (enclosed) has to reach the advertisement Officer, MCH, 2nd floor, within 7 days from the date of receipt of this letter, failing which action will be initiated as per the provisions of HMC Act,1955. "

( 4 ) AT this stage, the petitioner-Company which has All India market has approached this Court challenging the notice/letter dated 10-2-2000 by which the petitioner was required to file self-assessment return and pay the amount of Rs. 96,350/-, which was assessed as advertisement fee for 48 advertisements.

( 5 ) THE affidavit accompanying the writ petition discloses the following: There are two types of dealership catering to two slightly different but distinct markets, which are identified by the colour pattern adopted by the company for all its dealerships. The first category called asian paints offer a non-computerised standard paint tins manufactured at its factories located all ove