By the Court.—We have heard Shri W.H. Khan, Senior Advocate assisted by Shri J.H. Khan and Shri Gulrez Khan for the petitioners. Learned Standing Counsel appears for the State respondents. Shri Vivek Varma appears for Nagar Nigam, Varanasi.

2. In Writ Tax No. 1522 of 2011 M/s Shakti Advertising and four others have prayed for quashing the demand notices dated 4.10.2011 (Annexures 7, 8 and 9) issued by the Tax Superintendent (Advertisement), Nagar Nigam, Varanasi raising a demand of Rs. 24, 59, 923/- towards site rent, advertisement tax and renewal charges from M/s Shakti Advertising-petitioner No. 1; Rs. 17, 18, 123/- from M/s Allora Outdoor-petitioner No. 2; and Rs. 1, 36, 376.50 from M/s Prisma Advertiser-petitioner No. 3. In the impugned orders the petitioners were also required to give the list of the private site hoardings.

3. In Writ Tax No. 1528 of 2011 M/s Selvel Media Services Private Limited and 10 others have prayed for quashing the notices dated 4.10.2011 issued by the Tax Superintendent (Advertisement), Nagar Nigam, Varanasi demanding the site rent, administrative charges, advertisement tax, and renewal fees for the year 2011-12 in respect of each of the petitioners.

4. In Writ Tax No. 246 of 2011 Origins Advertising Private Limited has challenged the notice dated 4.2.2012 issued by the Tax Superintendent (Advertisements) Nagar Nigam, Varanasi demanding Rs. 4, 61, 484.50 towards the contract for advertisement work for the year 2011-12, failing which the firm may be blacklisted and the amount be realised as arrears of land revenue. The petitioner has also been asked to pull down the advertisements from the private sites. In this writ petition the petitioner has also challenged the resolution of the Nagar Nigam, by which a proposal for increasing the site rent and for allotment of the sites for the year 2012-13 by auction/tender was approved by Circular with stipulation, that the resolution will be put up for approval in the next meeting of the Executive Committee. The petitioner has also prayed for directing the respondents to grant renewal to the petitioner on its application dated 9.3.2011 and for restraining them from demolishing/damaging/removing the petitioner’s hoardings/advertisements.

5. In Writ Tax No. 360 of 2012 M/s Ellora Outdoor, a proprietorship firm represented by Shri Dinesh Kumar Yadav and five others have prayed for directions to quash the advertisement dated 16.3.2012 published by Nagar Nigam, Varanasi for conducting auction of the advertisement sites for the year 2012-13 on 27.3.2012 and the resolution of the Nagar Nigam dated 30.9.2011 increasing the site rent. They have also prayed for directing the respondents to grant renewal for the year 2012-13 and not to remove and demolish the petitioners’ hoardings on Nagar Nigam sites/private sites. By amendment applications filed in Writ Tax No. 360 of 2012 the petitioners have prayed for quashing the order dated 17.4.2012 and the Government Order dated 5.4.2012. All the amendment applications are allowed.

6. The petitioners are proprietorship and partnership firms displaying advertisements on hoardings, glow-poles, kiosks poles, dividers and other sites fixed by the Nagar Nigam of various sizes. The petitioners are also engaged in the business of displaying advertisements on private sites after entering into contract with the owners of the sites, subject to supervision and control by the Nagar Nigam, Varanasi.

7. By a Gazette Notification dated 26.7.1969 issued under sub-section (2) of Section 203 of the Uttar Pradesh Municipal Corporation Act, 1959, the Nagar Palika, Varanasi, in exercise of the powers conferred on it by clause (h) of sub-section (2) of Section 172, notified imposition of taxes on advertisements, not being advertisements published in newspapers, which are erected, exhibited, fixed, displayed or retained upon or over any land/building, wall, hoarding or structure, whether public or private, within the City of Varanasi, by any