JUDGMENT

Sanjeev Narula, J. Aggrieved with the levy of `property tax' on structures erected for the affixing of hoardings thereon (which are used for display of advertisements), the Petitioners, by way of the present petitions, impugn the power of the South Delhi Municipal Corporation (`SDMC') to impose the tax, by contending inter-alia that Bye-Laws 9(m) and 14 of Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004 (`2004 Bye-Laws'), whereby the levy has been imposed, are ultra vires the Delhi Municipal Corporation Act, 1957 (`DMC Act'). They also seek consequential relief in the nature of writ of mandamus for quashing of notices and the demands raised by the Respondent under the impugned 2004 Bye-Laws. Since the grounds of challenge and nature of reliefs sought in both the petitions are identical and common questions of law arise therein, we proceeded to hear both the petitions together and the same are now being decided by way of this common judgment.

Foreword explaining the conundrum & the scope of challenge

2. Petitioner's quandary arose with the Respondent, exercising its power conferred under Section 481 of the DMC Act, framed the 2004 Bye-Laws whereby it has levie