The petitioner is a firm carrying: on the business of storing and dealing in diesel oil, kerosene, petrol and other petroleum products as the agents of Burmah Shell at Nellikuppam in South Arcot District. The petitioner has got a petrol bunk at Nellikuppam within the limits of the Nellikuppam Municipality, the respondent herein. On 12th December, 1969, the respondent-municipality passed a resolution enhancing, the licence fee in regard to storing or selling kerosene oil and petrol among other things. The resolution was passed purporting to be in exercise of the powers under section 249 and some other sections of the Madras District Municipalities Act, 1920 (hereinafter referred to as the Act). The notification containing the resolution was published in the South Arcot District Gazette, dated 12th December, 1969. The item relating to storing or selling kerosene oil or petrol was item 33 of the notification. It reads:

“Storing or selling kerosene oil or petrol- Rs. P.

(a) Large scale .. 200.00

(b) Medium .. 50.00

(c) Small scale .. 15.00.”

The petitioner challenges the validity of this notification on several grounds. Though in the affidavit filed in support of this petition a