https://www.taxtmi.com/caselaws?id=310381 Glow signs, neon signs, sign boards and display boards used to publicise products or business were treated as taxable advertisements under the municipal framework, and the petitioner's claim that they were only shop or product names was rejected. The Court also held that levy, assessment and collection must operate under authority of law, and that while a municipal corporation may engage an agency for recovery, the contractor cannot assume coercive powers or independently determine liability. On the facts, the challenge to the demand and recovery process was not accepted, and the municipal levy and connected recovery action were upheld. en-us Tue, 24 Oct 2017 00:00:00 +0530 Sat, 21 Oct 2023 07:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310381 Glow signs, neon signs, sign boards and display boards used to publicise products or business were treated as taxable advertisements under the municipal framework, and the petitioner's claim that they were only shop or product names was rejected. The Court also held that levy, assessment and collection must operate under authority of law, and that while a municipal corporation may engage an agency for recovery, the contractor cannot assume coercive powers or independently determine liability. On the facts, the challenge to the demand and recovery process was not accepted, and the municipal levy and connected recovery action were upheld. Case-Laws Indian Laws Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310381