JUDGMENT/ORDER

1. Since the above three writ petitions raised common question with regard to validity of the demand made by respondent authorities for payment of advertisement tax in respect of hoardings erected by the petitioners, they are taken up for analogous hearing and common disposal.

2. In W.P.No.9936/2019 the petitioner has sought the following reliefs:

"i) Issue an appropriate Writ or order or direction by quashing the impugned notice No.SA.DAMAPA/KAMSHA/JAHI/33/2018-19/ and 24/18-19 respectively dtd.: 26/6/2018 and 3/10/2018 to the petitioner directing him to pay certain amount issued by the Respondent vide Annexure -G and H respectively.

ii) Issue a Writ of Mandamus directing the respondents not to meddle with the hoardings of the petitioner".

2.1 Petitioner in W.P.No.15016/2019 has sought for following reliefs: a. Declare that Sec. 103(b) (vi), Sec. 134, the words "after the levy of the tax under Sec. 134 has been determined by the Corporation" in Sec. 135(1), Sec. (ii), Sec. 135(3), Sec. 139, and Schedule VIII to/of the Karnataka Municipal Corporation Act, 1976 along with the rules/bye-laws framed by Municipal Corporation in the State in pursuance of the said provision