https://www.taxtmi.com/caselaws?id=310350 Municipal advertisement tax could be recovered through a private contractor only after the Corporation validly completed assessment and demand in accordance with the Act and bye-laws. The bye-laws governed intimation, consideration and permission before recovery, so demands raised without that procedure were invalid. The contractor could collect tax already determined by the Corporation, but could not itself assess liability, issue demands as the assessing authority, or exercise coercive recovery powers such as attachment or removal. The impugned demands and coercive action were therefore set aside, while fresh recovery remained open after lawful assessment. en-us Mon, 12 Jan 2015 00:00:00 +0530 Fri, 20 Oct 2023 10:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310350 Municipal advertisement tax could be recovered through a private contractor only after the Corporation validly completed assessment and demand in accordance with the Act and bye-laws. The bye-laws governed intimation, consideration and permission before recovery, so demands raised without that procedure were invalid. The contractor could collect tax already determined by the Corporation, but could not itself assess liability, issue demands as the assessing authority, or exercise coercive recovery powers such as attachment or removal. The impugned demands and coercive action were therefore set aside, while fresh recovery remained open after lawful assessment. Case-Laws Indian Laws Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310350