Hon’ble Devi Prasad Singh, J.—This bunch of writ petitions, has been preferred against the notices issued by the Nagar Nigam, Lucknow, Nagar Nigam Allahabad and Nagar Nigam Bareilly in view of tax imposed for advertisement in their respective shops in pursuance of power conferred by Rules framed for the purpose. Respective Nagar Nigam of these three districts framed Rules in pursuance of provisions contained in Section 227 read with Section 192 and 219, 540 (1) and 550 of Uttar Pradesh Municipal Corporation Act, 1959 (in short the Act) superseding all existing Rules.

2. The Rules of three Nagar Nigams are identical in nature and for the purpose of disposal of these writ petitions, the Rules framed by the Lucknow Nagar Nigam namely, the Lucknow Municipal Corporation (Assessment and collection of tax on advertisements not being advertisements published in news papers) Rules, 2000 (in short the rules,) is taken as leading one of the leading Writ Petition No. 9629 (M/B) of 2007.

3. The petitioners have challenged the vires of Rules followed by notices issued in pursuance of power conferred by Rules demanding the payment of advertisement tax. The provisions contained in Section