https://www.taxtmi.com/caselaws?id=283451 Advertisement tax could not be sustained where the municipal statute contained a charging provision and rate-fixing power, but no shown machinery through bye-laws or rules for returns, assessment, prescribed demand forms, instalments, or effective collection and recovery. The Court applied the principle that a taxing levy must be workable through operative assessment and enforcement procedures; without that machinery, the demand may be arbitrary and unlawful. On the facts, the impugned demand was not shown to have been raised under any valid prescribed procedure and was quashed. en-us Tue, 23 Aug 2016 00:00:00 +0530 Mon, 23 Sep 2019 19:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283451 Advertisement tax could not be sustained where the municipal statute contained a charging provision and rate-fixing power, but no shown machinery through bye-laws or rules for returns, assessment, prescribed demand forms, instalments, or effective collection and recovery. The Court applied the principle that a taxing levy must be workable through operative assessment and enforcement procedures; without that machinery, the demand may be arbitrary and unlawful. On the facts, the impugned demand was not shown to have been raised under any valid prescribed procedure and was quashed. Case-Laws Indian Laws Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283451