https://www.taxtmi.com/caselaws?id=432255 Advertisement tax provisions under the Karnataka Municipal Corporations Act and Karnataka Municipalities Act were held unconstitutional because, after the 101st Constitutional Amendment and the GST regime, the State lacked legislative competence to continue a levy in the omitted tax field. The court treated advertisement tax as a tax rather than a fee, and held that municipal bodies could not independently sustain it through subordinate legislation. Demand notices and coercive recovery based on the invalid levy were quashed, and amounts collected after the constitutional change were made subject to representation, refund, or adjustment against other lawful dues where possible. en-us Wed, 30 Nov 2022 00:00:00 +0530 Mon, 02 Jan 2023 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432255 Advertisement tax provisions under the Karnataka Municipal Corporations Act and Karnataka Municipalities Act were held unconstitutional because, after the 101st Constitutional Amendment and the GST regime, the State lacked legislative competence to continue a levy in the omitted tax field. The court treated advertisement tax as a tax rather than a fee, and held that municipal bodies could not independently sustain it through subordinate legislation. Demand notices and coercive recovery based on the invalid levy were quashed, and amounts collected after the constitutional change were made subject to representation, refund, or adjustment against other lawful dues where possible. Case-Laws Indian Laws Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432255