The central legal point established in the judgment is that Section 277(2) of the Andhra Pradesh Municipalities Act 1965 allows for the levy of separate fees for the exposure of goods brought into the market and the use of stalls or shops for the purpose of exposure of goods for sale.

JUDGMENT :

K. BHASKARAN, C.J.:— We have heard the Counsel for the petitioner and the learned Advocate General on behalf of the Respondents.

2. The challenge in this Writ Appeal is against the judgment of the learned single Judge rendered in Writ Petition 2663 of 1985.

3. The important question that falls for decision is, interpretation of the provisions contained in Section 277(2) of the Andhra Pradesh Municipalities Act 1965. Sub-section (2) of Section 277 of the Act reads as follows:—

“(2) The Council may, in any public market, levy, any one or more of the following fees at such rates and may place the collection of such fees under the management of such persons as may appear to it proper or may farm out such fees for one year at a time and on such terms and subject to such conditions as it may deem fit;

(a) fees for the use of, or for the right to expose goods for sale in such markets;

(b) fees for the use of shops, stalls, pens or stands in such markets;

(c) fees or vehicles on pack-animals carrying, or on persons bringing goods for sale in such market;

(d) fees on animals brought for sale into, or sold in such markets; and

(e) licence fees on brokers, commission agents, weighmen and measurers practising their calling in such markets.”

4. In exercise of the powers under Section 277 of the Act, a Notification is said to have been issued by the Municipality which to the extent relevant, reads as follows:—

Preamble:

II SCHEDULE

Details of fee to be collected every day in A.C. Subbareddy Vegetable Market and A.C. Subbareddy Flowers and Fruits Market situate in Panatulavari Veedhi.

Nnmber Item Rate for the day or a part of the day

1. One basket leaf vegetables 0-50

2 One basket vegetables 1-00

3. Betel leaves 0-60

4. Vegetable shop (on the open space) per one square metre 0-60

5. Plantain leaves per one square metre 0-60

6. Vegetables or other shops located in stalls (at permitted places) per

one square metre 0-80

7. Plantain leaves shop per square metre 0-60

8. Any article sold in the market by hawking 0-50

9. Shops inside and each godown Room No.

8 to 10 7-50

11 to 12 6-50

13 to 16 9-25

16A to 16D 8-25

17 to 19 8-15

24 to 28 8-25

29 to 30 11-50

31 to 33 14-00

34 to 37 8-25

10. Shops outside and each godown

1 7-30

2 9-50

3 to 6 8.25.”

5. The appellant has tost before the learned single Judge in his contention that the Notification read with Clauses (a) & (b) of Sec. 277(2) of the Act, does not permit the Municipality to levy more than one fee. According to the Counsel for the appellant Sri P. Ramachandra Reddy, it is for the exposure that fee is levied and collected as is clear from items 1 to 3 in Schedule II to the Notification. He stressed that it is for the exposure of the goods brought into the market that the levy is made as provided in items 1 to 3 of Schedule II to the Notification and therefore, a further levy for the reason that shop is used for the very same purpose viz., for exposure of goods for sale, would not be justified. He also submitted that the very purpose of taking the shop on lease is for exposure cf goods for sale and, in that sense also, there was no justification for levying separate fee for exposure of goods for sale from the shop,

6. Having considered the Notification in the light of the Scheme of the provisions contained in Section 277 of the Act, we are of the opinion that there could be one levy for exposure of the goods brought into the market for sale such exposure being involved in every case of goods brought to the market for sale, and another fee is leviable for the use of stalls or shops in that market for the purpose of exposure of goods for sale. In that view, there does not appear to be anything inconsistent with the Municipality's insistence on parsons who make use of the shops or stalls for exposure of goods for sale to pay a separate fee as provided under the Notification. In asmuch as. sub-section (2) of Section 277 of the Act confers power on the Municipality to levy any one o