(1.) IN pursuance to reference made by a Division Bench of this Court vide order dated 28.10.2010 passed in bunch of writ petitions, leading one of which is Writ Petition No. 2716 (M/B) of 2010, instant Full Bench has been constituted.
(2.) THE bunch of writ petitions have been filed by the advertising agencies challenging the vires of the Municipal Corporation (Assessment and Collection of Tax on Advertisement) Rules, 2009 (hereinafter referred to as the Rules) mainly on the ground that the rule is ultra vires to the constitutional mandate enshrined under Article 19(1)(a) and 19(1)(g) of the Constitution of India. Rule has been also impugned being framed in contravention of statutory provisions contained in the U.P. Municipal Corporation Act, 1959 (hereinafter referred to as the Act.).
(3.) PETITIONER No. 1 of Writ Petition No. 2716 (M/B) of 2010 is the advertiser having business of advertisement in various forms whereas the Petitioner No. 2 is the Secretary and Petitioner No. 3 is the President.