( 1 ) THE petitioner in this application seeks appropriate writs and orders directing the respondents, their servants and agents not to demand the licence fee from the petitioner who is a purchaser of guts and entrails from the municipal slaughter house of the respondent No. 1. The petitioner is an exporter of guts, to various foreign countries, and for the purpose of his business he purchases from the licensed butchers of the municipal slaughter house offals, entrails and guts. After purchase of the materials the p etitioner claims to process such materials at is factory, and for this purpose he holds a trade licence from the respondent No. 1. The petitioner's case is that the Calcutta Municipal Act, 1951, (hereinafter referred to as the Act) and the Bye-laws framed under Section 527 (46) of the Act do not make any provision for imposing on, or realising from, the petitioner any licence fee as the buyer of guts and offals. The petitioner's contention is that he is a purchaser of the materials from the licensed butchers who pay licence fees for use of the municipal slaughter house. Section 456 (a) (i) read with Section 548 (2) makes provision for issuing of licence