https://www.taxtmi.com/caselaws?id=209644 Local bodies cannot impose advertisement tax or licence fee on glowsigns, signboards or hoardings fixed on private shops or buildings unless the governing statute or a valid bye-law expressly authorises the levy. The relevant municipal and panchayat enactments contained no provision for advertisement tax, and implied or incidental fiscal power could not be read into them. The bye-laws relied on also did not extend to displays on a shopkeeper's own premises in the course of business, and the statutory scheme did not support charging a licence fee in those circumstances. The demand notices, work orders and assessment bills were therefore held to lack statutory foundation. en-us Thu, 04 Aug 2011 00:00:00 +0530 Sun, 05 Feb 2012 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209644 Local bodies cannot impose advertisement tax or licence fee on glowsigns, signboards or hoardings fixed on private shops or buildings unless the governing statute or a valid bye-law expressly authorises the levy. The relevant municipal and panchayat enactments contained no provision for advertisement tax, and implied or incidental fiscal power could not be read into them. The bye-laws relied on also did not extend to displays on a shopkeeper's own premises in the course of business, and the statutory scheme did not support charging a licence fee in those circumstances. The demand notices, work orders and assessment bills were therefore held to lack statutory foundation. Case-Laws Indian Laws Thu, 04 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209644