( 1 ) SINCE common, question of law and fact is involved in these two writ petitions, the same shall stand disposed of by this common judgment.

( 2 ) THE petitioners in C. W. No. 543 of 1971 are the owners of the cinema house known as vishal situated opposite Rajouri Gardens, New Delhi. In Civil Writ No. 544 of 1971 the petitioners are the owners of the cinema house known as Imperial situated at Paharganj, Delhi. The petitioners in the two writ petitions carry on the trade or business as motion picture exhibitors and exhibitors of advertisements through slides and through shorts.

( 3 ) THE petitioners in the two writ petitions have challenged the resolution passed by the Municipal Corporation of Delhi (hereinafter called as "the Corporation") in its meeting held on the 4th January, 1971, whereby the Corporation resolved that as recommended by the standing committee vide its resolution No. 1011, dated the 23rd October, 1970, advertisement tax be charged on the basis of each advertisement (i. e. , each short and slide) exhibited ineach cinema. It was further resolved that the commissioner, respondent No. 2, be asked to examine the feasibility of recovery of arrear