https://www.taxtmi.com/caselaws?id=783331 Municipal licence fees for sky-signs and hoardings are regulatory charges, not advertisement taxes; broad correlation with regulatory expenditure suffices without strict quid pro quo. GST and deletion of the advertisement-tax entry do not extinguish municipal licensing powers or subsume these fees. The Maharashtra Municipal Corporations Act, 1949 authorises charges for initial permissions and renewals, with separate scrutiny fees for application processing. An unqualified requirement of corporate sanction permits subsequent ratification of an existing levy from its original effective date. Open-tender benchmarks and comparative rates support the enhanced rate's reasonableness, while judicial review does not entail substituting judicial rate-setting for municipal expertise. The administrator's statutory authority to exercise corporate powers permits approval of retrospective fee enhancement under the 2022 Rules. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783331 Municipal licence fees for sky-signs and hoardings are regulatory charges, not advertisement taxes; broad correlation with regulatory expenditure suffices without strict quid pro quo. GST and deletion of the advertisement-tax entry do not extinguish municipal licensing powers or subsume these fees. The Maharashtra Municipal Corporations Act, 1949 authorises charges for initial permissions and renewals, with separate scrutiny fees for application processing. An unqualified requirement of corporate sanction permits subsequent ratification of an existing levy from its original effective date. Open-tender benchmarks and comparative rates support the enhanced rate's reasonableness, while judicial review does not entail substituting judicial rate-setting for municipal expertise. The administrator's statutory authority to exercise corporate powers permits approval of retrospective fee enhancement under the 2022 Rules. Case-Laws Indian Laws Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783331