JUDGMENT

The above Writ Petition (C) is filed with the following prayers:

"a) issue a Writ of Certiorari or other appropriate Writ Orders to quash Ext. P14. b) issue a Writ of mandamus or other directions to the respondents to receive advertisement tax as per rules in the matter of hoardings covered by Ext. P14 and drop all proceedings to recover fine or regularization fees and to take coercive steps against the petitioner in any manner whatsoever.

c) direct the respondents to pay the cost of this proceedings to the petitioner and d) allow such other relief that the petitioner may pray for and this Hon'ble Court deems fit during the pendency of the proceeding."

[SIC]

2. The petitioner exhibited two hoarding advertisements with effect from 2007. Up to 2012, the respondent Corporation received advertisement tax also as evident by Exts.P4 to P7, is the submission. Thereafter, on compulsion on the part of the respondents, the petitioner submitted application for enlargement of permits by virtue of Exts.P8 and P9, is the further submission. No action was taken on Exts.P8 and P9. Thereafter, on 05.04.2004, the 2^nd respondent communicated a notice to the petitioner demanding huge regularisat