TaxTMI 
TaxTMI 
2017 (10) TMI 1642
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....ertisement tax have been rejected. The petitioner is a Company registered under the provisions of the Companies Act, 1956 having registered Office at Civil Lines, Delhi and is engaged in the business of manufacturing wide spectrum of electronic / electrical products. The petitioner Company has stated that for the purposes of bringing availability of the petitioner's products to the knowledge of common public name boards, sign boards and flex boards are displayed by the petitioner's dealer, distributors and retailers at their respective premises and the action of the Indore Municipal Corporation, Indore in imposing advertisement tax is bad in law. Various grounds have been raised by the petitioner Company and it has been argued that the advertisement tax cannot be levied or imposed based upon the resolution dated 28/4/2011 and 13/10/2011 passed by the Mayor-in-Council. It has also been stated that the resolution dated 10/8/1973 passed by the Indore Municipal Corporation, Indore is illegal, ultra vires, and unconstitutional. Various other grounds have also been raised in the Writ Petition and reliance has been placed upon the following judgments : Name of parties Citati....
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....ltratech Cement Limited v. The State of Madhya Pradesh & others), (6) Writ Petition No.3627/2012 (ACC Limited v. The State of Madhya Pradesh & others), (7) Writ Petition No.3744/2012 (Som Distilleries & Breweries Limited v. Commissioner, Municipal Corporation, Indore & others), (8) Writ Petition No.4081/2012 (M/s. Samsung India Electronics Private Limited v. The State of Madhya Pradesh & others), (9) Writ Petition No.4692/2012 (Videocon Industries Limited v. The State of Madhya Pradesh & others), (10) Writ Petition No.4693/2012 (Kail Limited v. The State of Madhya Pradesh & others), (11) Writ Petition No.5116/2012 (Nokia India Limited v. The State of Madhya Pradesh & others), (12) Writ Petition No.5160/2012 (M/s. Ramani Ice Cream Company Limited v. Assistant Commissioner, Indore Municipal Corporation, Indore & another), (13) Writ Petition No.5680/2012 (M/s. Heidelberg Cement India Limited v. The State of Madhya Pradesh & others), (14) Writ Petition No.5681/2012 (Birla Corporation Limited v. The State of Madhya Pradesh & others), (15) Writ Petition No.5814/2012 (Vadilal Enterprises Limited v. Indore Municipal Corporation & another), (16) Writ Petition No.6134/2012 (The India Cements....
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....mposition of any tax under Section 132 defining classes of persons or description of property proposed to be taxed, amount or rate of tax to be imposed and the system of assessment to be adopted. 5. As per Section 132 (6) (l) of the Act of 1956, the Corporation is empowered to levy tax on permissible display or advertisements on public place or on private land or building at such rate and from such date, as the State Government may direct by notification in the official gazette and in such manner as laid down in the Act of 1956 and as may be provided in the rules made by the State Government under Section 427 (Bye laws) of the Act of 1956. The levy, assessment and collection of taxes under Chapter XII of the Act of 1956 are to be in accordance with the provisions of the Act of 1956 and the Rules and bye-laws made thereunder. The provisions in relation to the imposition of 'advertisement tax' has been specified under Section 132 (6) (l) of the Act of 1956, which reads as under: - "132. Taxes to be imposed under this Act.- (6) In addition to the taxes specified in sub-section (1), the Corporation may, for the purpose of this Act, subject to any gene....
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.... (1) No advertisement shall be erected, exhibited, fixed, retained or displayed or caused to be erected, exhibited, fixed or retained or displayed on any historic place or monument or in public park or pleasure promenade. (2) (i) No vehicle shall be used to display any advertisement in a manner, form or method, different from that approved by the Municipal Commissioner. (ii) The advertisement boards or notices carried on any vehicle shall in no case project beyond the length and width of the vehicle nor shall they be so placed as to obscure the registration marks or the obligatory lamps or to hamper the rider or driver of any vehicle. (3) (a) The advertisement hoardings: (i) shall not be more than 9 metres high from the ground level. (ii) shall not project beyond the general line of buildings in the street or more than 0.30 metre beyond the building line in the streets for which a building line has been prescribed. (iii) shall not be within 27 metres from any public park or pleasure promenade. (iv) shall not in the opinion of the Municipal Commissioner be disproportionately large in comparison with the size of the land ....
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.... fencing or railing and not project beyond the same. (i) All advertisement hoardings, cinema and poster boards and their supports, licensed by the Municipal Corporation be maintained at all time in a neat and tidy conditions; (j) Publicity and advertising agent shall affix their nameplates at the top of every hoarding erected by them. 9. Refusal of Permission. - Notwithstanding anything in these byelaws permission to exhibit, erect, retain or display an advertisement may be refused on the ground of cleanliness, safety or public order and in such a case the persons for refusal shall be communicated to the applicant in writing. 10. Removal of advertisements. - (1) The Municipal Commissioner shall be entitled to require the owner or occupier of any property or the persons, firm or institution to remove an advertisement exhibited without permission. (2) The order under clause (1) shall be in writing and served on the person concerned with the offending advertisement. (3) The person on whom the order under clause (1) is served shall comply with the same within the period specified in the order. (4) In case of non-compliance ....
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.... (4) Nothing contained in this section shall apply to tax mentioned in clause (a) of sub-section (1) of Section132, which shall be charged and levied in accordance with Section 135. 134. Recovery of Taxes.- A Municipal tax may be recovered by one or more of the following processes or in accordance with the byelaws made for the purpose: (1) by presenting a bill; (2) by serving written notice of demand; (3) by distrait and sale of movable property of the person concerned; (4) by attachment and sale of his immovable property; (5) in the case of octroi or toll, by the attachment and sale of goods and vehicles; (6) in the case of property tax, by attachment of rent due in respect of the property. (7) by a suit. 173. Presentation of bill for taxes and other demands.- (1) When any amount declared by or under the provisions of this Act to be recoverable in the manner provided in this chapter, or payable on account of any tax imposed within the limits of the city shall have became do, the Commissioner shall, with the least practicable delay cause to be presented to any person liable for the paymen....
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....arrant to a subordinate officer. (3) for every warrant issued under this section, fee shall be charged at the rates specified in the regulations and the said fee shall be included in the costs of recovery. 184. Appeals.- (1) Appeals against any notice of demand issued under sub section a(1) of section 174 may be made to the Appeal Committee constituted under section 403 and in the manner prescribed therein Provided that the appeal shall not be entertained unless the sum due under section 174 is deposited in the Corporation and a copy of the receipt is enclosed with the appeal memo. (2) No such appeal shall be heard had determined unless- (a) a written objection has been made and determined in accordance with the provisions of this act; and (b) the amount claimed from the appellant has been deposited by him in the municipality office, and a receipt thereof has been filed with a memo of appeal. 189. Taxation not to be questioned except under this Act.- (1) No objection shall be taken to any valuation or assessment, nor shall the liability of any person to be assessed or taxed be questioned in any other manner or ....
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....subject to sanction of Government.- (1) No byelaw made by he Corporation under this Act shall have any validity until it is confirmed by the Government. (2) Before sanctioning any such byelaw the Government may modify it. (3)The Government my cancel its confirmation of any such byelaw and thereupon the byelaws shall cease to have effect. 431. Publication of byelaws and rules in Gazette and effect of such publication.- All byelaws made and confirmed under this Act shall be published in the Gazette and shall thereupon have effect as if enacted in this Act." 9. A reading of Section 133 of the Act of 1956 will show that it merely deals with the procedure for imposition of tax. The procedure for assessment, collection, remission, refund and recovery of taxes, cesses etc. is provided by the byelaws, which can be made by the Corporation under Section 427 (3) of the Act of 1956. 10. On 01.04.1973, 'advertisement tax' was imposed by the Corporation. After consideration of objections from the public, 'advertisement tax' was made effective in the City of Indore from the date of publication in official gazette i.e. ....
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....of the tax. Can it then be said that the tax was inoperative before that date because no machinery existed for its assessment and collection? In our opinion, the answer to this question must be given in the negative having regard to the provisions of Sections 173 to 175 of the Act which provide a machinery for recovery of Corporation claims including taxes and which contemplate a quasi-judicial procedure and also provide for an appeal. There sections in so far as relevant read as follows: - "173. Presentation of bill for taxes and other demands.- (1) When any amount declared by or under the provisions of this Act to be recoverable in the manner provided in this chapter, or payable on account of any tax imposed within the limits of the city shall have became due, the Commissioner shall, with the least practicable delay cause to be presented to any person liable for the payment thereof a bill for the sum claimed as due. (2) Contents of bill.- Every such bill shall specify- (a) the period for which: and (b) the property, occupation or thing in respect of which the sum is claimed, and shall also give notice of- (i) the liability inc....
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....parate bye-laws for assessment of tax made under Section 427 (3), the objections which a person can take under section 174 on presentation of a bill would be of a limited character. It would then not be open at this stage to challenge the assessment of tax. But in cases where there are no bye-laws providing for assessment of tax, the bill issued by the Commissioner under section 173 would be in the nature of provisional assessment of tax which can be challenged by raising objections under section 174. The objections in such a case will include also objections to assessment of tax and would be investigated judicially and if the objections are over ruled, the person concerned would have a right of appeal under section 184. We do not find any cogent reason to limit the scope of sections 173 and 174 for recovery of those taxes only for which a separate provision for assessment has been made. As earlier pointed out by us, the procedure and machinery for assessment of a tax from its very nature depends upon the nature of the tax. If the tax is a simple impost for which no separate procedure for assessment is necessary, sections 173 and 174 can be used not only for recovery but also for a....
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..... Clauses (2) and (3) of the agreement dated 20.10.2011 are relevant, which reads, as under: - 14. The contentions urged by the learned Senior Counsel for the petitioners is that respondent No.2 is not competent to pass a resolution granting contract for recovery of 'advertisement tax' purportedly under Section 189-A of the Act of 1956, particularly when the bye-laws dated 31.05.1978 made by the Administrator, Municipal Corporation, Indore for the purpose of 'advertisement tax' framed under Clauses (2), (3) & (23) of Section 427 read with Clause (1) of Section 442 of the Act of 1956 do not confer any such power on the Municipal Corporation, Indore. 15. In respect of challenge of demand notices in the form of invoices raised by respondent No.3, it is submitted that the power to assess and collect 'advertisement tax' is a sovereign power and can only be exercised by the Commissioner of Municipal Corporation, as prescribed under Sections 173, 174 and 175 of the Act of 1956 and these powers cannot be delegated under Section 189-A of the Act of 1956. It is also submitted that action of respondent No.3 in taking physical action of removal of adve....
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....alior Advertisers Association, Gwalior & others v. The State of Madhya Pradesh & others, Writ Petition No.767/1994 decided on 07.08.1996; the High Court in paragraph 5 has held, as under: - "5. Since the bye-laws do not permit recovery of tax through Contractor for installing hoardings for advertisement, the auction on the condition that contractor should recover the tax is violative of bye-laws. In such circumstances, action of the respondent - Corporation is contrary to byelaws framed under Section 427 of the Act of 1956. In such circumstances, Annexure P/6 and R/1 are quashed and respondents are directed to act strictly according to byelaws and they cannot recover the tax through auction unless the byelaws are amended. The petition is allowed. There shall be no order as to costs." 19. Learned Senior Counsel for the petitioners has also relied upon the judgment in the case of Sindhi Sahiti Multi Purpose & Transport Co-operative Society Limited, Bhopal v. State of MP & another reported in 1995 MPLJ 176. In the Full Bench judgment in the case of Sindhi Sahiti Multi Purpose & Transport Co-operative Society Limited, Bhopal v. State of MP & another (supra), it is hel....
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....nt of tax expected to be collected is realized in advance. Whee there is no ambiguity about the rate of tax and person from whom to be recovered, any method of collection can be adopted. Mode of collection by auction is not prohibited on the other hand, the provisions of the M.P. Municipalities Act impliedly and Rules expressly permit the same. The Scheme for collection of tax by auction is not unknown. The collection of Toll Tax by auction is not uncommon. The provisions of M.P. Municipalities Act, 1961 are reproduced below: "105. Credit of moneys to Municipal Fund.- (1) There shall be credited to the Municipal Fund - (a) all moneys received by or on behalf of the Council under the provisions of this Act or of any other law for the time being in force or under any contract; (b) the balance, if any standing at the commencement of this Act, at the credit of the Municipal Fund; (c) all proceeds of the disposal of property by, or on behalf of the Council; (d) all rent accruing from any property of the Council; (e) all moneys raised by any tax levied for the purposes of this act; (f) all fees payable and levied under this A....
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....Under the bye-laws, what is intended is creation of such an agency. The agents cannot be expected to attend to the job without any remuneration. Where the employees collect the tax, they deposit the entire amount in the municipal fund and draw their pay. The same method could be followed under the scheme of auction. The successful bidder could be required to deposit the entire collection in the municipal fund and he may be separately paid for his exertion. Under the bye-laws, instead of depositing the entire amount and taking back the remuneration, the net amount is required to be deposited. Where the collection agency has to be remunerated, remuneration may be fixed on any reasonable basis including percentage or a lump sum. At the same time, the local body may secure guarantee of minimum collection. All these factors are taken into consideration in devising the mode of collection by auction. The local body is assured of minimum collection which is as a matter of fact the maximum possible amount realizable. The local body is secured from loss likely to cause by inefficiency of the collection agent. At the same time, the same agent is assured of remuneration. We are unable to agree....
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.... Bhopal v. Municipal Council, Bhopal and another, reported in 1967 MPLJ 108. The question was also considered in the case of Nagar Palika, Bhind v. M.P. State Road Transport Corporation, reported in 1989 MPLJ 214 = 1989 JLJ 641. Thus, the Council is empowered to impose the fee as provided under the bye-laws. The fee cannot be enhanced by passing a resolution without amending the bye-laws. The bye-laws can be amended in the same manner as provided under Section 21 of the Madhya Pradesh General Clauses Act. 10. In the case of Kamla Prasad Khetan and another v. Union of India, reported in AIR 1957 SC 676, considering the scope of section 21 of General Clauses Act the Apex Court has held in para 15 that power to issue an order includes power to amend the order but this power is subject to a very important qualification and the qualification is contained in the words "exercisable in the like manner and subject to the like sanction and conditions". Considering the scope of section 21 it is provided that the power includes a power, exercisable in the like manner and subject to the like sanction and conditions, if any, to add to, amend, vary or rescind any notifications, orders, r....
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....irst serve a bill and give necessary details as are prescribed under that section and also give the necessary time to file objections, as prescribed, before such a step is taken. The issuance of an invoice by a private contractor is void, illegal and without jurisdiction. They submitted that the procedure prescribed under Sections 173 and 174 of the Act of 1956 has to be followed by the Commissioner of respondent No.2 and not by the private contractor. In support of the aforesaid contention, they have drawn our attention to paragraphs No.5, 6 and 7 of a Division Bench decision of this Court in the case of Vyapar Mandal Mandi, Morena v. State of MP & others reported in 2004 (2) MPLJ 482, which reads as under: - "5. Section 127 of the Act empowers the Municipal Council to impose tax under the Act. This section relates to imposition of tax specified in Sub-section (1) subject to any general or special order which the State Government may make in this behalf and Subsection (6) (n) provides for terminal tax on goods or animals exported from the limits of the Municipal Council. Thus, this tax can be recovered subject to any general or special order which the State Government may....
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....ule and shall deposit in the Municipal Treasury the amount of terminal tax collected during the last month on the goods exported from the Municipal limits through their shop, establishment alongwith return upon 10th day of every month. Thus, requirement of law is that every assessee mentioned in Rule 3 shall deposit the tax collected and submit his return on or before 10th day of every month. After return is filed, it will be scrutinised by the Authority under Rule 5, and if the Authority finds that some additional information is required, notice shall be given to the concerned assessee to furnish additional information and the assessee is required to furnish such information within a period of thirty days from the date of receipt of such notice. Rule 6 empowers the Municipal Authority to enter in the shop concerned, establishment or mandi to enquire into the information given in the return and may inspect the record if necessary. After this assessment, amount due is to be assessed. If Assessing Authority finds that return is not proper or incorrect or return is not filed properly, it may impose surcharge for not submitting the return and failure to deposit the terminal tax. Surcha....
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.... distress and sale of movable property belonging to such person, or by attachment and sale of the immovable property belonging to him. 7. Thus, power under Chapter VIII of the Act can be exercised by the Competent Authority and not by the contractor. We, therefore, hold that after final assessment if any sum is found due it will be collected through contractor but the contractor will not be empowered to recover the amount by coercion. If tax is not paid, then recovery should be made strictly in accordance with the Act as provided in Chapter VIII of the Act. Function of attachment and auction of movable and immovable property cannot be conferred upon the contractor and these functions can only be exercised by the Competent Authority empowered under the Act. The contractor can only ask for payment of tax due and he cannot take coercive method for recovery of tax. Contractor must approach the assessee establishment or firm between sunrise to sunset and furnish notice of demand. Assessee must pay the tax due. However, on refusal of the assessee to pay the dues on the ground that some appeal is filed and order of recovery is stayed or on some other ground, contractor shall repo....
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.... quite different and they operate in different fields. They do not completely overlap. In the circumstances, it was appropriate for the Corporation to issue notices to the appellant either under Section 328 or under Section 328A of the Corporation Act and notice should not have been issued under both Sections for the same sign board. The Bombay Municipal Corporation Authorities seem to be in a state of doubt and hence the notices clearly do not specify under which section they propose to take action. As we have made it clear that in the present case the sign boards of ATM centers, which are not sky signs, are not covered under the provisions of Section 328 of the Corporation Act, the notices issued shall be deemed to have been issued under Section 328 A of the Corporation Act and the Corporation shall decide the question of advertisement under Section 328A of the Act after indicating the bank a fresh date of hearing. For the reasons stated above the appeal is allowed and judgment and order of the High Court is set aside. Fresh steps can be taken in the light of the observations in this judgment." 27. They further submitted that no notice has been given prior to the assessm....
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....e has also drawn our attention to Sections 133, 134, 173, 174, 175, 184, 189-A, 427, 430 and 431 of the Act of 1956 and submitted that the constitutional mandate of Article 265 of the Constitution of India is comprehensive. The words used in Article 265 are 'levy' and 'collect'. In taxing statute, the words 'levy' and 'collect' are not synonymous terms. While the word 'levy' would mean assessment or charging or imposing tax; the word 'collect' in Article 265 of the Constitution of India would mean physical realization of the tax, which levied or imposed. Collection of tax is normally a stage subsequent to the levy of the same. The enforcement of levy could only mean realization of the tax imposed or demanded. He drew our attention to the decision of the Apex Court in the case of M/s. Somaiya Organics (India) Limited v. State of Uttar Pradesh reported in AIR 2001 SC 1723; in which the Apex Court has in paragraph No.30 held, as under: - "30. Reading the two paragraphs 89 and 90 together it does appear that this Court regarded the declaration of the provisions being illegal prospectively as only meaning that if the States had al....
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.... the petitioners have contended that the Division Bench of Principal Seat of Madhya Pradesh High Court at Jabalpur in the case of Shri Krishna Pictures, Indore & others v. Administrator, Indore Municipal Corporation & another (supra) while upholding imposition of 'advertisement tax' has held that the provision of Section 173 of the Act of 1956 require the Municipal Commissioner to send a bill to enable the concerned person to file objection, if any, on receiving such a bill. The aforesaid provision was held a sufficient quasi judicial process for assessment, because the decision of the Commissioner was open to appeal under Section 184 of the Act of 1956. It is also pointed out that at the time of passing of the aforesaid judgment, Section 189-A of the Act of 1956 was not on the statute book, which was inserted only by Madhya Pradesh Act No.16 of 1994, published in MP Gazette (Extraordinary) dated 30th May, 1994. This provision permits a corporation to lease out the recovery of tax, but does not dispense with the requirement of the assessment of tax and essential provision for quasi judicial machinery for its collection and recovery both. 31. The Full Bench judgment....
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.... 134 of the Act of 1956 are sovereign powers and cannot be delegated by a corporation to a contractor or a private person. Such a person can only recover such a tax in response to the demand raised by him only by filing a civil suit. The powers conferred by sub-sections (3) (4) of Section 134 of the Act of 1956 by attachment and sale are conferred by statute on corporation and not on any other person. Delegation of such powers by corporation would be absolutely void and violative of the constitutional guarantees provided under Article 265 of the Constitution and would result in negation of rule of law. In no event, Section 189-A of the Act of 1956, which permits leasing out "recovery of any tax" can be read or construed so as to empower a private contractor to make assessment of 'advertisement tax' at his sweet will and to recover on his own by attaching and selling movable and immovable properties of citizens at his own choice with no remedy to the affected citizen. Such a situation would result in total anarchy. 34. Per contra, Shri A.K. Sethi, learned Senior Counsel for respondent No.2 - Municipal Corporation, Indore has submitted that in this batch of writ peti....
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....ection against the aforesaid demand, and therefore, they cannot make any submissions in respect of the same, and therefore, their contention that respondent No.3 is taking coercive action against them is contrary to the requirement of law. 35. To counter this submission of Shri A.K. Sethi, learned Senior Counsel, Shri B.L. Pavecha, learned Senior Counsel, who is appearing in Writ Petition No.2468/2012 has submitted that immediately after receipt of demand notice dated 14.01.2012 (Annexure P/1), reply was sent on 18.02.2012 vide Annexure P/4 and protest notice was also issued on 01.03.2012 (Annexure P/5). 36. Though from these contentions, it can be said that in some of the matters, no protest notice or objection was raised, but in maximum cases protest letter / objection was raised by the individuals and the Municipal, without deciding their objections, permitted the contractor to recover 'advertisement tax' from them. 37. Shri A.K. Sethi also drew our attention to clauses 4, 5, 6 and 7 of the Byelaws of 1978, which have been reproduced herein above in the preceding paragraphs and submitted that number of persons without taking any prior permissio....
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....efore any other forum unless the contractor can be directed to recover the amount by due process of law. Since the demand has not been raised, in accordance with the provisions laid down under the byelaws. 41. It is contended by the petitioners that since the mode of auction is not provided, consequently the adoption of this auction process is illegal and the contractor cannot be granted the contract, since he has been appointed on the basis of the auction carried out by the Municipal Corporation. The aforesaid contention is misplaced. The Full Bench of MP High Court in the case of Sindhi Sahiti Multi Purpose & Transport Co-operative Society Limited, Bhopal v. State of MP & another (supra) has dealt with the issue in great detail and decided against the petitioners. 42. Under Clause 5 of the Byelaws, no advertisement shall be exhibited, erected or fixed etc. except with the permission of the Municipal Corporation. Clause 6 lays down a particular form 'A' under which the application seeking permission of the Municipal Corporation is to be made. The Municipal Corporation is required to intimate the applicant the amount of tax payable on the intended advertis....
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....sh (supra), that levy, collection and physical realization of the tax levied or imposed are not synonymous terms. Collection of tax is subsequent to the levy of the same. The enforcement of levy could only man the realization of the tax imposed or demanded. There cannot be any dispute to the said proposition of law, as laid down by the Apex Court. Here, there exists a provision under the Byelaws, as stated herein before in Clauses 4, 5 and 6 and as such, the levy is to be imposed by the Municipal Corporation and can be collected and recovered by taking recourse to Section 189-A of the Act of 1956. But, in this case, the difficulty is that nothing has been produced in the record nor any pleading has been made by the Municipal Corporation that they followed the aforesaid clause, i.e. invited application in Form 'A'; determined the intended tax payable; and after the consideration, passed an order in Form 'B'. Consideration means objection, if any, raised or things analogous to it. This procedure has not been complied with and the notices have been issued directly for recovery of the amount, without the Municipal Corporation earlier determining the levy intimating to t....
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....y has to work under the authority of the local body, cannot contravene the provisions of Article 265 of the Constitution. We are unable to agree that this mode of collection is contrary to the Act of 1956 and the intention of the legislature. We are also unable to agree that the contractor and the staff are beyond the restrictions of law. We, therefore, reject the contention of the petitioners and uphold the mode of collection challenged by the petitioners. 47. Reading of Section 133 of the Act of 1956 will show that it merely deals with the procedure for imposition of tax. The procedure for assessment, collection, remission, refund and recovery of taxes, cesses etc. is provided by the byelaws framed by the Municipal Corporation under Section 427 (3) of the Act of 1956. 48. In the case in hands, Byelaws have been framed for assessment and collection of tax under Section 427 (3) of the Act of 1956; and thus, the provisions of Sections 173 and 174 of the Act of 1956 would not be applicable. In the case of Shri Krishna Pictures, Indore & others v. Administrator, Indore Municipal Corporation & another (supra), a Division Bench has held that Sections 133 and 134 of the....
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....se of all the writ petitions and contempt case by quashing and setting aside the demand raised by respondent No.2 - Municipal Corporation, including all consequential action and notices based on the order of the Municipal Corporation, and instead relegate them before the concerned Competent Authority of the respondent No.2 - Municipal Corporation to re-examine the issue afresh in the light of the observations made hitherto. 51. Accordingly, all the writ petitions are allowed in part and are disposed of on the above terms. 52. No order as to costs. This Court is of the considered opinion that all the grounds raised in the present Writ Petition have been answered by the Division Bench and imposition of entertainment tax by the Corporation through an agency M/s. Shouaditya Advertisement has been upheld. The same Company is also a respondent in the present Writ Petition. In the light of the aforesaid, as the controversy involved in the present case stands concluded by the judgment delivered by the Division Bench, this Court does not find any ground or reason to take a different view of the matter and accordingly the present Writ Petition stands dismissed. In ....
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