https://www.taxtmi.com/caselaws?id=432255 The court declared the provisions in the Karnataka Municipal Corporations Act, 1976, and the Karnataka Municipalities Act, 1964, unconstitutional and void. It quashed the demand notices for payment of advertisement tax, prohibiting further coercive actions. Authorities were directed to refund or adjust amounts paid post-amendment within six weeks upon representation. The court emphasized the lack of legislative competence post the 101st Constitutional Amendment, preventing state bodies from collecting advertisement taxes. 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 The court declared the provisions in the Karnataka Municipal Corporations Act, 1976, and the Karnataka Municipalities Act, 1964, unconstitutional and void. It quashed the demand notices for payment of advertisement tax, prohibiting further coercive actions. Authorities were directed to refund or adjust amounts paid post-amendment within six weeks upon representation. The court emphasized the lack of legislative competence post the 101st Constitutional Amendment, preventing state bodies from collecting advertisement taxes. Case-Laws Indian Laws Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432255