D.V.Sehgal, J.

1. The petitioner, a firm operating a cinema by the name of Jaswant Theatre, Sunam, has through the present writ petition sought issuance of a writ of certiorari quashing notifications, annexures P-1 to P-5, and for grant of appropriate relief as the circumstances of the case may warrant.

2. The town of Sunam where the cinema of the petitioner is situated has its Municipal Committee, respondent No. 2. On the proposal of respondent No. 2, the State of Punjab, respondent No. 1, issued a notification dated June 8, 1966, annexure P-1, which is to the following effect :

" In pursuance of the provisions of Sub-section (10) of Section 62 of the Punjab Municipal Act, 1911 , it is hereby notified that with the previous sanction of the Governor of Punjab, the Municipal Committee, Sunam, in the Sangrur District, has made the following amendment in the Punjab Government Notification No. 12614-CI(6CI)-62472, dated November 18, 1960, as subsequently amended, imposing show tax within the limits of Sunam Municipality.

AMENDMENT

Item No. 1 of the existing schedule shall be substituted as under :

Serial No. Description Rate of tax per show

1. Cinema Show Four rupees.

The