( 1 ) THE petitioner is a company, doing business in advertising. In this writ petition the petitioner has assailed the action of the respondent-Municipal Corporation of Visakhapatnam in enhancing the rate of advertisement tax with effect from 1-10-1994 by virtue of the powers contended upon it under Section 198 of the Hyderabad Municipal Corporation Act, 1955 (hereinafter referred to the Act ). ( 2 ) THE only ground on which the action is impugned in the writ petition is that the Municipal Corporation does not have power to increase the rate of advertisement tax with retrospective effect. This argument is built up on the basis that the final notification was issued by the Municipal Corporation of Visakhapatnam only on 8-12-1995 bringing into force the revised enhanced rate with effect from 1-10-1994. ( 3 ) WE are at a loss to understand how this action of the Corporation would be equated to the Corporation enforcing enhanced rate of advertisement tax with retrospective effect. The facts are not in controversy, nor the power of Municipal Corporation to enhance the rate under Section 198 of the Act. ( 4 ) SUB-SECTION (1) of Section 198 reads:-"198. Notice regarding levy of Taxes : (1) Before the Corporation passes any resolution imposing a tax specified in subsection (1) of Section 197 for the first time or at a new rate it shall direct the Commissioner to publish a notice in the Andhra Pradesh Gazette and in the local newspaper of its intention to do so and fix a reasonable period not being less than one month, from the date of publication of such notice in the Andhra Pradesh Gazette for submission of objections. The Corporation may, after considering the objections, if any, received within the period specified, determine by resolution to levy the tax. Such resolution shall specify the rate at which, the date from which and the period of levy if any, for which, such tax shall be levied". ( 5 ) UNDOUBTEDLY the Corporation is empowered under sub-section (1) of Section 198 of the Act either to fix the rate of advertisement tax for the first time or to enhance the new rate of tax subsequently. However, this power granted to the Corporation is subject to certain conditions. ( 5 ) UNDOUBTEDLY the Corporation is empowered under sub-section (1) of Section 198 of the Act either to fix the rate of advertisement tax for the first time or to enhance the new rate of tax subsequently. However, this power granted to the Corporation is subject to certain conditions. The first condition is that before such enhancement of the tax the Commissioner of the Corporation is required to publish a notice in the A. P. Gazette in the local newspaper proposing to fix or revise the tax and giving reasonable period not less than one month for the objector to file objections, if any. The second condition is that before determining the tax or increase of the tax in pursuance of such notification; the Corporation is obligated to consider the objections, if any, received within the period specified and pass resolution specifying the rate at which, the date from which and the period of levy, if any, for which such tax shall be levied. ( 6 ) IN the instant case, admittedly both the conditions do exist and co-exist. A draft notification was issued by the Commissioner of the Corporation on 9-6-1994 and on consideration of the objections filed by the objectors within the stipulated time, the Corporation passed resolution envisaged under sub-section (1) of Section 198 on 27-7-1994 specifying the rate at which tax should be increased. The resolution also specifies the increased rates would come into force from 1-10-1994, that is to say with a date posterior to the date of resolution. ( 7 ) THE learned Counsel for the petitioner is not able to bring to our notice any provisions of the Act or the rules made thereunder, which mandates that the new rate, fixation or enhancement of the rate would come into force only with effect from the date of final notification and not with effect from the date fixed by the Municipal Corporation in the resolution envisaged under sub-section (1) of Section 198 of the Act. No other points are urged before us. ( 8 ) THE writ petition is therefore, devoid of merit and it is accordingly dismissed with no order as to costs.