THE HON'BLE SRI JUSTICE R.SUBHASH REDDY WRIT PETITION No.26155 of 2008 ORDER: It is submitted by the learned counsel for the petitioner and the learned counsel appearing for the respondents that the subject matter of this writ petition is covered in view of the common order passed by the learned Single Judge of this Court in W.P.No.23354 of 2009 and batch on 31.12.2009. Following the common order referred to above, this writ petition is allowed holding that (a) the advertisement fee levied by the Corporation is in the form of a tax referable to Section 197 of the Act and it could not have been levied without specific authority and in accordance with the prescribed procedure; (b) the notices impugned in the writ petitions do not accord with Sections 169, 633 and other relevant provisions of the Act, and they are accordingly set aside; and (c) the Corporation is entitled to insist on the permissions being obtained for erection and display of advertisements, subject, however, to the exceptions covered by the proviso of sub-section (1) of Section 421 of the Act; and to stipulate fee therefor, commensurate with the service or regulatory activity, and in its discretion to levy tax, under Section 197 (f), duly following the prescribed procedure. No order as to costs. ______________________ R.SUBHASH REDDY, J 7th JULY, 2010. kvni