RAMESH RANGANATHAN, J.

In this batch of writ petitions the assessment orders passed by the third respondent, for the assessment years 2005-06 to 2008-09, are under challenge. W.P. No. 23839 of 2009 relates to the assessment year 2005-06, W.P. No. 23811 of 2009 relates to the assessment year 2006-07, W.P. No. 23810 of 2009 relates to the assessment year 2007-08 and W.P. No. 23816 of 2009 relates to the assessment year 2008-09.

The petitioner, a private limited company, is an advertising agency. It obtains licence space, on top of existing buildings and other areas, and erects metal structures on which advertisements are displayed. It is the petitioner's case that the advertisements originally used to be a painting on a metal sheet; at present it is done by printing on a vinyl sheet; the vinyl sheet is fixed to the steel structure; they pay licence fee for use of the space, and for erection of the steel structures, to the owners or other occupants of the building upon which the structure is erected; various persons including the Government of Andhra Pradesh, who intend displaying their hoardings at specified points, negotiate and enter into contracts with the petitioner for disp