(1.) THESE two petitions raise a common question of law and the Advocates appearing in the petitions are also the same and made similar arguments in both the matters. Therefore, we are deciding both these petitions by this common judgment.
(2.) THE reliefs sought for in Writ Petition No. 404/93 are for a declaration that the Public Notice dated 9th September, 1981 with the Order of the Director of Municipal Administration dated 5th April, 1990 and letter dated 6th September, 1991, (Annexure P. 2 colly) are ultra vires, without jurisdiction, illegal and void and consequently, reliefs in the form of prayers (b), (c) and (d), which are for the purpose of the direction of respondent No. 1 for quashing the demand of licence fee of Rs. 29,420/- and for refund of Rs. 28,520/- alongwith interest, etc.
(3.) SO far as Writ Petition No. 203/95 is concerned, the relief is in respect of the said same Public Notice dated 9th September, 1981 with the order of the Director of Municipal Administration dated 5th April, 1990 and letter dated 6th September, 1991. The other relief is for quashing the demand of Rs. 73,723/- made by the respondent No. 1.