By the Court.—This is a bunch of writ petitions filed by the advertising agencies challenging the vires of the U.P. Municipal Corporation (Assessment and Collection of Tax on Advertisement) Rules, 2009, hereinafter referred to as the Rules, 2009, mainly on the ground that they are ultra vires to the provisions of Articles 14, 19(1) (a) and 19(1)(g) of the Constitution of India. The Rules, 2009 are also being challenged on the ground that the State Government has acted beyond the rule making powers conferred under Sections 192, 219, 227 and 540 of the Act.

2. A further prayer has been made that enforcement of these rules be restrained permanently and that the respondents be also restrained from refusing permission to the advertising agencies for setting up roof top hoardings, ground hoardings or pole kiosks on the ground that such hoardings are beyond the permissible height mentioned in the impugned rules.

3. Various pleas have been raised in one or the other petition of this bunch and likewise, various reliefs have been claimed, though they are substantially the same.

4. The State represented by Sri H.P.Srivastava, learned Additional Chief Standing Counsel, produced before