Veeraswami, J.

1. The respondent who is the Revenue Officer, Madras Corporation, by a notice of his, dated 22nd July, 1959, called upon the petitioner to remove from his shop an advertisement within a specified time and to pay a tax of Rs. 13 for having exhibited the advertisement upto 30th June, 1959. The respondent in the notice, averred that the petitioner had unauthorisedly erected decorative advertisement boards and banners in front of his shop which was not exclusively intended for sale of cigarettes and thereby committed an offence under Section 129-A of the Madras City Municipal Act. The petitioner was threatened with penal action in default of compliance with the requirements of the notice. This petition, under Article 226 of the Constitution, is for quashing the notice or in the alternative for a direction in the nature of a writ of mandamus restraining the respondent from enforcing the terms of the notice. Two photographs of the front appearance of the shop with the particular advertisement board are produced, one by the petitioner and the other by the respondent. The one produced by the petitioner shows the advertisement-board attached to the parapet wall immediatel