JUDGMENT : The writ petition is under Article 226 of the Constitution of India, whereby and whereunder, the determination/fixation of rate for installing hoarding/advertisement, whereby the meeting held on 21.12.2015 and 14.01.2016 has been sought to be quashed. 2. It is the case of the petitioner that Outdoor Advertising Agency engaged in the work of outdoor hoarding and registered with the Municipal Corporation in the name and style of M/S Swastik Advertiser. In pursuance to the notice inviting tender for registration notified on 15.03.2016 for installing hoarding/advertisement application has been submitted by the petitioner by depositing the required registration fee of Rs.1,00,000/-and thereafter he has been allotted with the work to install the hoarding for the year 2016-2017 by issuing license cum registration letter under the provision of Section 172 of the Jharkhand Municipal Act, 2011. 3. The petitioner has raised the grievance against the decision taken by the Municipal Corporation, Dhanbad vide its meeting held on 21.12.2015 and 14.01.2016 by which rate for hoarding (per sq. feet) has been determined. 4. The ground agitated by the petitioner that in view of the provision of Sections 151 and 152 of the Municipal Corporation Act, 2011 in absence of a regulation formulated in this regard, no such determination can be made by the Municipal Corporation, therefore, the same is in excess of the jurisdiction and hence, not sustainable. 5. The further ground has been agitated that before determining the said rate, no opportunity of hearing has been provided to the petitioner and as such the same is contrary to the principle of natural justice. 6. Further point has been raised regarding non-observance of the provision of Article 265 of the Constitution of India read with Article 243-X thereof and on these grounds the determination about installation of hoarding as has been made in pursuance to the meeting held on 21.12.2015 and 14.01.2016 as contained under annexure-2 may be held to be legal. 7. Mr. Mahavir Pd. Sinha, learned counsel representing the Respondent-Dhanbad Municipal Corporation has submitted that the petitioner has participated in the process of issuance of order for installing hoarding/advertisement in pursuance to the advertisement published in the daily newspaper dated 15.03.2016, wherein there is specific reference about seeking permission for installing hoarding even in the private lands in the Municipal Corporation. 8. Mahavir Pd. Sinha, learned counsel representing the Respondent-Dhanbad Municipal Corporation has submitted that the petitioner has participated in the process of issuance of order for installing hoarding/advertisement in pursuance to the advertisement published in the daily newspaper dated 15.03.2016, wherein there is specific reference about seeking permission for installing hoarding even in the private lands in the Municipal Corporation. 8. Further, the petitioner has entered into an agreement in pursuance to the decision taken by the competent authority in this regard wherein specific condition has been inserted at paragraph-6 by making reference of the decision taken by the Standing Committee on 21.12.2015, therefore, once the petitioner has entered into an agreement after accepting the terms and conditions, he cannot turn around and question the terms and conditions incorporated in the said bilateral contract. 9. His further submission is that the petitioner after showing schedule of rate from its naked eye since the said rate is before the date of issuance of inviting application and that is the reason, the reference of the decision taken by the Standing Committee on 21.12.2015 has been referred in the agreement and as such at this stage the same cannot be assailed. 10. Before entering into the factual aspect it is relevant to refer certain provisions of the Jharkhand Municipal Act, 2011 which contains Chapter-17 pertaining to Municipal Revenue under Part-IV thereof which contains the provision of Sections 151 and 152 which confers power to levy tax which reads as hereunder:- “151. Internal revenues of municipality.-The internal revenues of the municipality shall consist of its receipts from the following sources:- (a) taxes levied by the municipality, (b) user charges levied for provision of civic services, and (c) fees and fines levied for performance of regulatory and other statutory functions. 152. Power to levy taxes. Internal revenues of municipality.-The internal revenues of the municipality shall consist of its receipts from the following sources:- (a) taxes levied by the municipality, (b) user charges levied for provision of civic services, and (c) fees and fines levied for performance of regulatory and other statutory functions. 152. Power to levy taxes. (1) Subject to the provisions of this Act, the municipality shall have, for the purposes of this Act, the power to levy the following taxes:- (a) property tax on lands and buildings, (b) tax on vacant land, (c) surcharge on transfer of lands and buildings, (d) tax on deficit in parking spaces in any non-residential building, (e) water tax, (f) fire tax, (g) tax on advertisements, other than advertisements published in newspapers, (h) surcharge on entertainment tax, (i) surcharge on electricity consumption within the municipal area, (j) tax on congregations, (k) tax on pilgrims and tourists, (l) toll – (i) on roads, bridges, ferries and navigable channels; and (ii) on heavy trucks which shall be heavy goods vehicles, and buses, which shall be heavy passenger motor vehicles, within the meaning of the Motor Vehicles Act, 1988, plying on a public street; (m) Tax on Trade and Profession: Provided that where tax on profession is levied on salaried employees, it may be deducted at source by the employer and be directly remitted to the municipality. (2) Subject to the prior approval of the State Government, the municipality may, for raising revenue for discharging its duties, and performing its functions, under this Act, levy any other tax which the State Legislature has the power to levy under the Constitution of India. (3) The levy, assessment and collection of taxes under this Act shall be in accordance with the provisions of this Act and the rules and the regulations made thereunder: Provided that any person may make self-assessment and make payment of any levy or tax under this Act and rules and regulations made thereunder: Provided further that if any discrepancy or under-assessment is found in such self-assessment, such person shall be liable for payment of differential amount and a fine of not less than fifty percent and up to one hundred percent of such differential amount. (4) (i) The holdings in the municipal area shall be classified by the municipality on the following criteria:- (a) location of the holding – (i) holding on the Principal Main Road, (ii) holding on the Main Road, (iii) holding other than sub-clauses (i) and (ii) (b) use of the holding – (i) purely residential, (ii) purely commercial, i.e., shops, hotels, lodges, restaurants, godowns and other business establishments; (iii) purely industrial, i.e., factories, mills, workshops and other manufacturing units; (iv) holdings other than sub-clauses (i), (ii) and (iii) (c) Type of construction – (i) pucca building with R.C.C.R.B. Roof, (ii) pucca building with asbestos/corrugated sheet roof, (iii) other buildings not covered in sub-clauses (i) and (ii). (5) Subject to the approval of the State Government, the municipality may from time to time, publish the list of principal main roads as well as main roads and if necessary modify the lists for the purposes of this Act. (6) For the purpose of calculation of Annual Rental Value of a holding, measurement of carpet area shall be calculated as under: - (i) rooms – full measurement of internal dimension, (ii) covered verandah–full measurement of internal dimension, (iii) balcony/corridor, kitchen and store – Fifty percent measurement of internal dimension, (iv) garage -One-fourth measurement of internal dimension, (v) area covered by bathroom, latrines, portico and staircase shall not form part of the carpet area. (vi) The rate of rental value per sq. ft. shall be fixed by the municipality with the prior approval of the State Government having regard to the situation, the use and the type of construction of the holdings, (vii) The Annual Rental value shall be commuted as a multiple of the carpet area and the rental value fixed under clause (i), (viii) The rental value per sq. ft. of carpet area for different classes of holdings shall be published from time to time by the municipality with the prior approval of the State Government. (7) The following taxes shall be assessed on the basis of Annual Rental Value at such rates as prescribed by the Government from time to time :- (i) Holding Tax (ii) Water Tax (iii) Latrine Tax (iv) Tax on any other item included in Twelfth Schedule of the Constitution of India on such rate as prescribed. (7) The following taxes shall be assessed on the basis of Annual Rental Value at such rates as prescribed by the Government from time to time :- (i) Holding Tax (ii) Water Tax (iii) Latrine Tax (iv) Tax on any other item included in Twelfth Schedule of the Constitution of India on such rate as prescribed. (8) The municipality shall revise the rate of tax on Annual Rental Value once in five years or earlier with the prior approval of the State Government. (9) If any difficulty arises in giving effect to this section or the municipality fails to comply with the provisions of this section, the Government may issue any direction.’’ Section 154 deals with power to levy user charges which reads as hereunder:- “154. Power to levy user charges.-The municipality shall levy user charges for – (i) provision of water-supply, drainage and sewerage, (ii) solid waste management, (iii) parking of different types of vehicles in different areas and for different periods, (iv) stacking of materials or rubbish on public streets for construction, alteration, repair or demolition work of any type, and (v) other services rendered by the municipality at such rates as may be determined from time to time by regulations: Provided that a municipality may, having regard to the conditions obtaining in the municipal area, decide not to levy or postpone any of the user charges as aforesaid: Provided further that the State Government may direct the municipality to levy any of the user charges as aforesaid not levied, or postponed by the municipality.” While Section 155 deals with power to levy fees and fines which read as hereunder:- “155. Power to levy fees and fines. Power to levy fees and fines. (1) The municipality shall have the power to levy fees in exercise of the regulatory powers vested in it by or under this Act or the rules or the regulations made thereunder for- (a) sanction of building plans and issue of completion certificates, (b) issue of municipal licenses for various non-residential uses of lands and buildings, (c) licensing of - (i) various categories of professionals such as plumbers and surveyors, (ii) various activities such as sinking of tube-wells, sale of meat, fish or poultry, or hawking of articles, (iii) sites used for advertisements or premises used for private markets, slaughterhouses, hospitals, nursing homes, clinics, factories, warehouses, godowns, goods transport depots, eating-houses, lodging-houses, hotels, theatres, cinema-houses and places of public amusement and for other non residential uses, (iv) animals, (v) carts or carriages or vehicles, and (vi) such other activities which require a license or permission under the provisions of this Act, and (d) issue of birth and death certificates. (2) The municipality shall have power to levy fine for committing nuisance or for violating any provisions of the Act.’’ It is evident from these provisions that Section 151 deals with the provision of internal revenues of Municipal for which the Municipality can levy taxes which has been deal with the provision of Section 152, for levy property taxes which has been deal with Section 151 of the Act, 2011. 11. Under Section 154 power to levy user charges while Section 155 deal with power to levy fees and fines, therefore, the three categories have been made about the sources of the Municipality, one is taxes, other is levy user charges and third one is levy fees and fines, meaning thereby, there is differences in between taxes, levy user charges and levy of fees and fines. 12. Under the provision of Section 153, the provision has been made for constituting the Jharkhand Property Taxes Board. 13. 12. Under the provision of Section 153, the provision has been made for constituting the Jharkhand Property Taxes Board. 13. It is evident from the provision of sub-section 3 of Section 152 which provides that the levy, assessment and collection of the taxes under this Act shall be in accordance with the provision of the Act and the rules and regulation made thereunder and according to the petitioner, no such regulation has yet been made, therefore, it has sought to be declared without any authority of law by taking into consideration of provision of Article 265 of the Constitution of India read with Article 243-X thereof. 14. This contention is not correct, for the reason that reference of Section 152 is only to be taken when the question pertains to levy of taxes, as would be evident from the pleading more particularly the impugned order. The decision has been taken by the authority in fixing the rate for installation of hoarding per Sq. Feet and as such, the same cannot be said to be a tax and therefore, the applicability of sub-section 3 of Section 152 will not come into play. This will further be forfeited by bare reading of the provision of Section 155 i.e., the power to levy fees and fines which confers power upon the Municipality to levy fees in exercise of the regulatory powers vested in it or under this Act or the Rules and Regulations made thereunder for sanctioning of building plans or for issuance of Municipal license or licensing of site used for advertisement or premises used for private markets, therefore, in view of the provision of Section 155 of the Act, 2011, it cannot be said that Municipality has acted without jurisdiction. 15. 15. Further the decision for fixing the rate of hoarding has been taken in its meeting on 21.12.2015 and 14.01.2016 by which the rate has been fixed basis upon the said decision the advertisement has been issued on 15.03.2016 which is subsequent to the decision taken on 21.12.2015 and 14.01.2016, it is evident from condition no.5 that even for private lands for installing hoarding, prior permission of the Municipality is required and for that purpose the advertisement has been notified, the petitioner has participated and when the petitioner has agreed to accept the terms and conditions along with the rate fixed for installing the hoarding, the work order has been issued on 07.05.2016 wherein the specific note has been given that an agreement is to be entered and the terms and conditions therein will be strictly followed, failing which, the license/registration letter would be cancelled, in pursuance thereto, the petitioner has entered into an agreement on 09.05.2016, wherein the decision taken by the Standing Committee on 21.12.2015 has been referred in the condition no.6 thereof and hence, the petitioner after knowing about the rate fixed in the decision taken on 21.12.2015 has entered into an agreement after accepting it and thereafter assailing the said condition which is not permissible in the eye of law, it is for the reason that when the terms and conditions of a bilateral contract has been agreed by both the parties, it is binding upon them and when the said conditions would be quashed by the Court of Law, it will amount re-writing the terms and conditions of the contract which is not permissible in the provision of Article 226 of the Constitution of India as has been held by the Hon’ble Apex Court in the case of Union Territory of Pondicherry and Ors. Vrs. P.V. Suresh and Ors., reported in (1994) 2 SCC 70 , wherein at paragraph 11 and 12, it has been held that the Court has no jurisdiction to alter the terms or re-write the contract between the parties. In the case of Polymat India (P) Ltd. and Anr. Vrs. National Insurance Co. Ltd. and Ors., reported in (2005) 9 SCC 174 , wherein the Hon’ble Apex Court by taking aid of the judgment rendered in the case of United India Insurance Co. Ltd. Vrs. In the case of Polymat India (P) Ltd. and Anr. Vrs. National Insurance Co. Ltd. and Ors., reported in (2005) 9 SCC 174 , wherein the Hon’ble Apex Court by taking aid of the judgment rendered in the case of United India Insurance Co. Ltd. Vrs. M.K.J. Corp., reported in (1996) 6 SCC 428 has been pleased to observe that “after the completion of the contract, no material alteration can be made in its terms except by mutual consent.” It is further settled that if the contract between the parties is in the realm of the private law, not being a statutory contract. The disputes relating to interpretation of the terms and conditions of such a contract could not have been agitated in a petition under Article 226 of the Constitution of India. That is a matter of agitation by a Civil Court or in arbitration if provided for in the contract. Reference in this regard may be made to the judgment rendered by the Hon’ble Supreme Court in the case of Kerala State Electricity Board and Anr. Vrs. Kurien E. Kalathil and Ors., reported in (2000) 6 SCC 293 , herein, in the instant case, the agreement is totally in the private realm having not statutory and therefore, the application itself under Article 226 of the Constitution of India is not held to be maintainable. 16. In view thereof and in the entirety of the facts and circumstances as narrated hereinabove, this Court is of the view that the petitioner has failed to make out his case for passing positive direction, accordingly, the writ petition fails, hence, dismissed.