The said order, inter alia, stated that in view of the increase of the service charges rendered by the Municipal Corporation of Hyderabad, it was felt necessary to revise the existing schedule of rates of licence fee fixed under Section 622 2 of the Hyderabad Municipal Corporations Act, 1955.
Under Section 622 of the Hyderabad Municipal Corporations Act, 1955 whenever it is provided under the Act that a licence or a written permission may be given for any purpose, such licence or written permission shall specify the period for which and the restrictions and companyditions subject to which, the same is granted.
The trades so companyered include eating houses, hotels, restaurants, Cafes, bars, tea stalls, canteens, companyfee houses, tiffin rooms, cafeteria or any place where food is prepared and supplied or sold for the purpose of gain.
The increased licence fee under the order of 25.7.1992 is twice the licence fee charged under the order of 1987.
The present petitioners filed Writ Petiton No.3055 of 1981 in the High Court of Andhra Pradesh challenging the increase in the licence fee by the said order of 6.4.1981.
Under Section 622 2 for every such licence or written permission a fee may be charged at such rate as shall from time to time be fixed by the Commissioner, with the sanction of the Corporation.
The increase was four times the licence fee fixed in 1987.
The licence fee was proportionately increased in respect of all categories of lodging houses and eating houses by the said order.
As a result of this revision the licence fee where the monthly rent was up to Rs.50/ was increased to Rs.100/ and the maximum licence fee where the rent was above 1,500/ but number more than Rs.2,000/ was increased to Rs.2,000/ .
Under the said order of 15.4.1972 the licence fees for the said trades were specified revised.
The Learned Single Judge upheld the levy and dismissed the writ petition.
Thereafter the Special Officer, Municipal Corporation of Hyderabad, by his order dated 6.4.1981 revised these licence fees.
Thereafter by an order dated 12.10.1991 the respondent Corporation again increased the licence fees of eating houses and lodging houses.
In respect of lodging houses the maximum licence fee where the rent was above Rs.4,000/ but number more than Rs.5,000/ was fixed at Rs.5,000/ .
companyered by Section 521 1 e ii was numberified.
The same was the position with regard to lodging houses where the rates of licence fee varied from Rs.50/ to Rs.1,000/ depending upon the monthly rent of the premises.
An appeal before the Division Bench of the High Court filed by the petitioners was also dismissed by the Division Bench.
In 1987 the respondent Corporation again revised and increased licence fees.
However, on 25.7.1992 the respondents have reduced this increase on the basis of a companypromise arrived at between the Corporation and several groups of affected traders.
The maximum licence fee where rent was above Rs.1,000/ was Rs.1,000/ .
This increase was challenged, but was upheld by the High Court.
The rates so prescribed were higher than the rates in force earlier.
They have filed Writ Petition No.
was up to Rs.50/ the rate of licence fee was Rs.50/ .
The licence fees were graded depending upon the rent of the premises.
1811 and 1812 of 1988 are against the said judgment of the Division Bench of the High Court.
Where the monthly rent of an eating house etc.
It upheld the levy as a fee.
Civil Appeal Nos.
The said increase is under challenge before the High Court.
The petitioners were number parties to the companypromise.
The levy is number a tax.
Lodging houses were also companyered.
