The main legal point established is the statutory interpretation in favor of the assessee and the distinction between insurance company and life insurance corporation, leading to the finding that LIC was not liable to pay the imposed licence fee.

( 1 ) HEARD Sri Prakash Padia, Advocate representing Life Insurance Corporation of india/petitioner, Sri Q. H. Siddiqui, Advocate for respondent Nos. 1, 2, and 3 and Sri Ran Vijay singh learned Standing Counsel for respondent Nos. 4 and 5 in the leading case and all other counsels appearing in connected cases. Life Insurance Corporation of India (LIC) as petitioner has filed all the above petitions under Article 226 of the Constitution of India, challenging orders/actions of the respondent Nagar Nigams, Nagar Palika Parishad impleaded as respondents called Local Bodies seeking to recover Licence Fee from LIC on the basis of entry "insurance company" in the Schedule attached to G. O. dated 16. 12. 97 and consequential Notifications on that basis.

( 2 ) IT is admitted at the bar that all the petitions under somewhat similar facts raises common question of law and on that basis, learned Counsels for the parties in the above cases agreed that all the petitions be decided together by referring to the facts and record of Writ Petition No. 386 of 2004 wherein, LIC has claimed following reliefs :- (a) To, issue a writ, order or direction including a writ in the nature of certiorari for quashing the government Order dated 16. 12. 1997 (Annexure-1 to the writ petition ).

(b) To, issue a writ, order or direction including a writ in the nature of certiorari for quashing the bye-laws framed by the Nagar Nigam, Allahabad dated 13. 1. 1999 published in the U. P. Gazette on 30. 1. 1999 (Annexure-2 to the writ petition ).

(c) To, issue a writ, order or direction including a writ in the nature of certiorari for quashing the notices dated 30. 5. 2003, 18. 6. 2003, 18. 6. 2003, 18. 6. 2003, 30. 5. 2003, 19. 7. 2003, 18. 6. 2003 and 18. 6. 2003 (Annexure-3 to 11 to the writ petition) all issued by the Sahayak Nagar Aykt, Nagar nigam, Allahabad, respondent No. 3 against the petitioners.

(d) To, issue a writ, order or direction including a writ in the nature of mandamus commanding the respondents not to take any coercive steps against the petitioners in respect of the impugned notices issued by the Executive Officer, Nagar Palika Parishad, Allahabad.

(c) To, issue such other and further writ, order or direction which this Honble Court may deem fit and proper under the circumstances of the case; so that justice be done between the parties. (f) To, award cost of the writ petition throughout to the petitioner as against the respondents.

( 3 ) PETITIONER plead inter-alia amongst others, that Nagar Palika Parishad, Allahabad issued notification and containing Rule/bye-laws imposing licence fee on several establishments including "insurance Corporation (each (Branch) @ Rs. 12,000/-" whereas Life Insurance corporation of India is not covered under said entry. In this context reference is made to government Order dated 16. 12. 1997/ Annexure-1 to the writ petition, whereby Government of u. P. directed all Nagar Pramukhs of Nagar Nigam, U. P. , Mukhya Nagar Adhikari, Nagar Nigam, u. P. Regional Commissioner, U. P. , Adhyaksh Nagar Palika Parishad, U. P. , Adhyaksh, Nagar panchayat, U. P. for information that in order to raise revenue, local bodies shall revise licence fee at the fix rates given in the Schedule annexed thereto. Entries at Serial Nos. 25 and 26 above said G. O. are relevant which are reproduced below :-

"25-Finance Company, Chit Fund -6000/ 26-Insurance Company, Prati Sakha -12000/-"

( 4 ) MUKHYA Nagar Adhikari, Nagar Nigam, Allahabad presumably on the strength of above government Order issued notification dated January 13, 1999 containing Bye-Law regarding licence Fee as per Resolution of Parishad dated 11. 7. 1998 and Finalisation of objection vide resolution No. 126, dated 28. 10. 1998. In category Ga in the Schedule of the said Notification afore quoted entries have been repeated at Serial Nos. 1 and 2. It also contains certain other conditions for those in category . . . . . . . . . . . . . . . . . . . to cond