True name board exemption is limited to identifying signs; boards describing goods remain taxable advertisements.

Neon sign boards displayed on traders' own premises were held not to qualify as exempt name boards under Clause (a) of Bye-law 7 because the exemption applies only to a true identifying board that contains no additional advertising matter. A board describing the trader's business or the commodities sold is an advertisement within the charging provision and remains liable to advertisement tax. The alternative exemption for advertisements connected with trade or business was not decided. The tax demand was therefore upheld and the writ petition dismissed.

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Issues: Whether neon sign boards displayed on the traders' own premises, showing the names of commodities dealt in, were exempt from advertisement tax as mere name boards under Clause (a) of Bye-law 7.

Analysis: The tax was levied under bye-laws framed in exercise of powers under the Punjab Municipal Act, 1911. The exemption in Clause (a) applied only to a true name board displayed by a trader on his own premises and only when it remained purely a name board without any other item of advertisement. The expression "name board" was treated as a composite term denoting an identifying signboard for the place or object itself, not a board describing the trader's business or the commodities sold. Neon signs identifying articles marketed by the respondents were therefore advertisements within the charging provision and did not fall within the exemption. The alternative exemption relating to advertisements connected with trade or business was not decided.

Conclusion: The boards were not exempt name boards; the demand of advertisement tax was valid.

Final Conclusion: The High Court's view was set aside and the writ petition was dismissed, with the tax demand upheld.

Ratio Decidendi: A signboard is exempt only when it is a true identifying name board on the trader's own premises and contains no additional advertising matter; a display describing goods or business remains an advertisement liable to tax.

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