THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY WRIT PETITION No.14434 of 2008 ORDER: It is represented by the learned counsel for the petitioners that the subject matter of this writ petition is covered by the judgment rendered by this Court in RAMA DEVI MULTI SPECIALTY DENTAL CLINIC v GHMC, HYD[1]. The learned counsel for the respondents does not dispute the same. This Court in the above cited judgment while allowing the writ petition observed as follows: (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. Hence, this writ petition is allowed in terms of the above judgment. There shall be no order as to costs. L.NARASIMHA REDDY,J Dt. 03.03.2011 lvl THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY W.P.No.14434 of 2008 Dt. 03.03.2011 [1] 2010 (2) ALD 856