2019 (5) TMI 728

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....C. ORDER Heard Sri W.H. Khan, Senior counsel assisted by Sri Javed Husain Khan, learned counsel for the petitioners, learned Standing counsel for the State of U.P., and Sri Alok Mishra, learned counsel for Kanpur Nagar Nigam. The petitioners are all advertising companies. They are aggrieved by the demand of advertisement tax imposed by the Nagar Nigam, Kanpur on displaying advertisement through....

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....n Aur Wasuli Viniyam) Upvidhi, 2016 which were enforced w.e.f. 2.4.2016. The said bye laws were also struck down vide judgment and order dated 4.5.2017 in writ petition no. 9389 of 2017. Thereafter, no further rules or bye laws for levying advertisement tax have been made and enforced by the Nagar Nigam, Kanpur but even then demand for advertisement tax has been raised against the petitioners. T....

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....Section 173 of the U.P. GST Act w.e.f. 1.7.2017 and even the power of the State legislature to legislate with regard to advertisement tax stood deleted w.e.f. 12.9.2016, there is neither any power left with the State Government or the Municipal Corporation to legislate about the imposition of tax on advertisement. In view of the above, after 12.9.2016 or from 1.7.2017 the Nagar Nigam, Kanpur ceas....