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HC upheld the municipal corporation's authority under Sections 244, 245 read with 386 MMC Act to levy and revise licence fees for sky-signs, hoardings and advertisements. It held such exactions are "fees", not "tax", form part of municipal funds under Section 82, and are constitutionally supported by Article 243X read with Entries 5 and 66, List II; deletion of Entry 55 and introduction of GST do not impliedly repeal these provisions. The increased rate of Rs. 222 per sq. ft. per annum, sanctioned by the general body with effect from 1 April 2013, was held valid and not an impermissible retrospective levy, nor shown to be unreasonable or disproportionate. All challenges by petitioner-advertisers were rejected and the petition dismissed.
HC upheld the municipal corporation's authority under Sections 244, 245 read with 386 MMC Act to levy and revise licence fees for sky-signs, hoardings and advertisements. It held such exactions are "fees", not "tax", form part of municipal funds under Section 82, and are constitutionally supported by Article 243X read with Entries 5 and 66, List II; deletion of Entry 55 and introduction of GST do not impliedly repeal these provisions. The increased rate of Rs. 222 per sq. ft. per annum, sanctioned by the general body with effect from 1 April 2013, was held valid and not an impermissible retrospective levy, nor shown to be unreasonable or disproportionate. All challenges by petitioner-advertisers were rejected and the petition dismissed.
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