( 1 ) THIS application and two other applications were heard one after another, and the points of law involved are the same, and there was a common set of arguments. The point involved is the interpretation of Section 229 of thp Calcutta Municipal Act, 1951, (hereinafter called the "act" ). That Section runs as follows:"every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding or structure any advertisement, or who displays any advertisement to public view in any manner whatsoever, visible from a public street or other public place, shall pay for every advertisement which is so erected, exhibited, fixed, retained or displayed to public view, a license fee calculated at such rate and in such manner and subject to such exemptions as the Corporation may prescribe by rules, with the approval of the State Government. "

( 2 ) THE petitioners in all these applications carry on the business of exhibiting cinema films in Cinema Houses situated within the boundaries of the Corporation of Calcutta. Advertisements are displayed on cinema screens by means of slides, as also by moving pictures. The Corporation framed rules by a resolutio