https://www.taxtmi.com/caselaws?id=278714 A municipal body cannot levy advertisement tax or fee on hoardings, signboards or glow-signs fixed on private shops unless the parent statute expressly authorises it. Section 128 of the U.P. Municipalities Act, 1916 exhaustively lists municipal taxes, and the provisions on fee, licence and bye-laws could not be used to create a fresh fiscal levy where no statutory power existed. The Court held that collection through private agencies and consequential notices were without authority, so the municipal demand was illegal and unsustainable. en-us Thu, 21 Oct 2010 00:00:00 +0530 Mon, 01 Apr 2019 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278714 A municipal body cannot levy advertisement tax or fee on hoardings, signboards or glow-signs fixed on private shops unless the parent statute expressly authorises it. Section 128 of the U.P. Municipalities Act, 1916 exhaustively lists municipal taxes, and the provisions on fee, licence and bye-laws could not be used to create a fresh fiscal levy where no statutory power existed. The Court held that collection through private agencies and consequential notices were without authority, so the municipal demand was illegal and unsustainable. Case-Laws Indian Laws Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278714