' NASIM SIKANDAR, J.---In this constitutional petition following prayer has been made: -- "It is, therefore, respectfully prayed that the decisions/acts of respondents Nos.3 and 4 of revising/enhancing advertisement rates/next thrice in a period of less than one year with effect from 1-7-2002 till 15-4-2003 and issuance of notices to members of petitioner's association and collection taxes/fees/rents on the enhanced rates may graciously be declared as illegal, unlawful, arbitrary, mala fide and without jurisdiction, consequently the same may be set aside and the respondents may be restrained from charging the advertisement taxes/fees/rents on the basis of enhanced rates. They may be directed to charge the advertisement taxes/rates/fees at the rates promulgated during the year 2001 or at the rates fixed levied with effect from 1-7-2002."
2. After hearing the learned counsel for the parties I will refuse to entertain this petition for the following reasons:-- ' First, no jurisdictional defect has been brought home. The competency of the Board to impose/charge the levy having not been disputed, no case for interference in constitutional jurisdiction is made out.
' Second, mere assertion that advertisement tax rates were raised thrice in a period of one year is not a good ground for interference in constitutional jurisdiction. No constitutional guarantee in that regard has been pointed out which could possibly be said to have been violated.
' Third, the petitioner/association or its members are not under any obligation to avail the facility of allowing outdoor advertisement by the Board if they do not find it to be a profitable preposition.
They can always refuse to avail the same. And, ' Lastly, the assertion of enhancement of rates with retrospective effect starting from a date earlier to the date of notification is not established on record.
3. No case for interference in exercise of constitutional jurisdiction is made out. Accordingly this petition shall be dismissed in limine.