https://www.taxtmi.com/caselaws?id=278715 A municipal advertisement levy on hoardings, signboards and glow-signs fixed on private shops and properties was held unauthorised because municipal taxation must be traceable to express statutory power or valid bye-laws. The court found that the relevant provisions of the U.P. Municipalities Act did not cover such a levy, and it could not be justified as a fee or licence charge without proper sanction or authorising bye-laws. It also rejected unjust enrichment as a defence to retention of interim deposits, because no material showed that the burden had been passed on. The amounts deposited were ordered to be refunded. en-us Thu, 03 Nov 2011 00:00:00 +0530 Mon, 18 Feb 2019 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278715 A municipal advertisement levy on hoardings, signboards and glow-signs fixed on private shops and properties was held unauthorised because municipal taxation must be traceable to express statutory power or valid bye-laws. The court found that the relevant provisions of the U.P. Municipalities Act did not cover such a levy, and it could not be justified as a fee or licence charge without proper sanction or authorising bye-laws. It also rejected unjust enrichment as a defence to retention of interim deposits, because no material showed that the burden had been passed on. The amounts deposited were ordered to be refunded. Case-Laws Indian Laws Thu, 03 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278715