THE HON’BLE MR JUSTICE L. NARASIMHA REDDY Writ Petition No.3199 of 2007 ORDER: Learned counsel for the respondents submits that the subject matter of this W.P., is covered by the judgment rendered by this Court in Rama Devi Multi Specialty Dental Clinic, Hyderabad v. Greater Hyderabad Municipal Corporation, Hyderabad[1]. Following the same, the 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 Greater Hyderabad Municipal Corporation Act, 1955 and it could not have been levied without specific authority and in accordance with the prescribed procedure; b) the notice impugned in the writ petition does not accord with Sections 169, 633 and other relevant provisions of the Act, and it is accordingly set aside; and c) the Corporation is entitled to insist on the permission being obtained for erection and display of advertisement, 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. There shall be no order as costs. _____________________ L. NARASIMHA REDDY, J. Dt.03.02.2011. GJ [1] 2010 (2) ALD 856