https://www.taxtmi.com/caselaws?id=25018 Section 142 of the Delhi Municipal Corporation Act, 1957 was construed as charging advertisement tax on each individual advertisement displayed to public view, including cinema-screen advertisements; the screen's focus area was relevant only to rate computation, not to the subject of tax. The Corporation was also entitled to recover unpaid advertisement tax as arrears for earlier years under the statutory scheme, and the demand was not treated as time-barred on the facts stated. Prior acceptance of advance tax did not create an estoppel against enforcement, because promissory estoppel cannot override a liability imposed by statute or validate a representation contrary to law. en-us Fri, 13 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25018 Section 142 of the Delhi Municipal Corporation Act, 1957 was construed as charging advertisement tax on each individual advertisement displayed to public view, including cinema-screen advertisements; the screen's focus area was relevant only to rate computation, not to the subject of tax. The Corporation was also entitled to recover unpaid advertisement tax as arrears for earlier years under the statutory scheme, and the demand was not treated as time-barred on the facts stated. Prior acceptance of advance tax did not create an estoppel against enforcement, because promissory estoppel cannot override a liability imposed by statute or validate a representation contrary to law. Case-Laws Income Tax Fri, 13 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25018