https://www.taxtmi.com/caselaws?id=278738 Advertisement tax can be imposed only in the manner expressly authorised by the parent statute, and the mandatory procedure for taxing legislation must be strictly followed. The Act distinguished between State-made rules for taxes under Section 172(2) and bye-laws a corporation could make under Section 541. Because advertisement tax under Section 172(2)(h) required proposal by the elected body, publication, consideration of objections, State sanction and notification, a levy framed through bye-laws without that procedure was ultra vires. The power to regulate advertisements did not imply a power to tax, and the separate procedure for bye-laws was also not followed, so the levy was invalid. en-us Thu, 04 May 2017 00:00:00 +0530 Tue, 19 Feb 2019 07:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278738 Advertisement tax can be imposed only in the manner expressly authorised by the parent statute, and the mandatory procedure for taxing legislation must be strictly followed. The Act distinguished between State-made rules for taxes under Section 172(2) and bye-laws a corporation could make under Section 541. Because advertisement tax under Section 172(2)(h) required proposal by the elected body, publication, consideration of objections, State sanction and notification, a levy framed through bye-laws without that procedure was ultra vires. The power to regulate advertisements did not imply a power to tax, and the separate procedure for bye-laws was also not followed, so the levy was invalid. Case-Laws Indian Laws Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278738