https://www.taxtmi.com/caselaws?id=380000 Advertisement tax could not be levied or recovered after the statutory provision authorising it was deleted from 1.7.2017 and the corresponding legislative competence was curtailed. As taxation requires authority of law under Article 265, and no fresh rule or bye-law restored the power, the municipal authority lacked jurisdiction to raise demand for the post-cut-off period. The notices were therefore illegal and without jurisdiction, and any amount collected for that period was refundable. en-us Mon, 06 May 2019 00:00:00 +0530 Sat, 08 Mar 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380000 Advertisement tax could not be levied or recovered after the statutory provision authorising it was deleted from 1.7.2017 and the corresponding legislative competence was curtailed. As taxation requires authority of law under Article 265, and no fresh rule or bye-law restored the power, the municipal authority lacked jurisdiction to raise demand for the post-cut-off period. The notices were therefore illegal and without jurisdiction, and any amount collected for that period was refundable. Case-Laws GST Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380000