Nilu Agrawal, J.

Appellants are proprietorship concern, having its office at Patna, are advertisers engaged in the business of Outdoor Media Publicity and, have preferred these Intra Court Appeals against the order dated 29.06.2012 passed in CWJC No. 5108 of 2012 and CWJC No. 5369 of 2012 which were heard as analogous cases by the learned Single Judge.

2. With consent of the parties, these appeals have been heard together and are being disposed of at this stage itself.

3. For the sake of convenience facts in relation to L.P.A. No. 1391 of 2012 is being referred to and the observations/directions and legal proposition will be applicable to L.P.A. No. 1436 of 2012 as well.

4. Appellant, who was the writ petitioner before the learned Single Judge, had sought quashing of Demand note contained in Letter No. 26 dated 11.02.2012 issued under the signature of the Chief Engineer (Town), Patna Municipal Corporation, Patna (hereinafter referred to as the “Corporation”) raising a demand of Rs. 64,50,040/- towards royalty/fee/tax to be paid, as well as office order dated 02.11.2007 issued by the Town Commissioner whereby various rates of royalty/penalty were purportedly prescribed under t