TaxTMI 
TaxTMI 
2025 (3) TMI 1031
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....erein), Sri W.H. Khan, learned Senior Counsel assisted by Sri Gulrez Khan, learned counsel for the original petitioners (respondent herein). 2. Much submissions have been advanced on the Clarification Application. It would be appropriate to note the basic facts. Earlier, the original petitioners have filed a writ namely Writ TAX No.354 of 2018 for the following reliefs: "Issue a writ, order or direction in the nature of certiorari quashing the impugned demand notices dated 09.02.2018, 13.02.2018, 15.02.2018 and 17.02.2018; Issue a writ, order or direction in the nature of mandamus commanding the respondents not to interfere in petitioners carrying on business by displaying advertisements tax on hoardings installed by them." 3....
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....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. The power to levy advertisement tax was contained in Section 172 (2) (h) of the Municipal Corporation Act, 1916 which stood deleted w.e.f. 1.7.2017 by virtue of Section 173 of U.P. GST Act. In addition to the above, even the power of the State Government to legislate regarding advertisement tax as provided under Entry 55 of List II of the VII Schedule of the Constitution of India also stood deleted w.e.f. 12.....
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....vertisement tax. Those bye-laws had been framed under U.P. Municipal Corporation (Assessment and Collection of Tax on Advertisement) Rules, 2009. Those were quashed by a co-ordinate bench of this Court in Anurag Bansal Vs. State of U.P. & others 2011 (5) ADJ (LB) (FB). 5. Thereafter, another set of bye-laws were framed by Kanpur Nagar Nigam described as 'Kanpur Nagar Nigam (Vigyapan Kar Ka Nirdharan Aur Wasuli Viniyam) Upvidhi, 2016. Those were quashed by a co-ordinate bench of this Court in Writ-C No.9389 of 2017 (U.P. Advertisers Association through its President & 13 Ors. Vs. State of U.P. & 2 Ors.). 6. Thereafter, the Kanpur Nagar Nigam issued notices including the original petitioners to remove advertisement holdings. That ac....
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.... if they feel aggrieved, failing which such petitioners/their members shall not have any right to display any advertisements/erect hoardings and it would be open to the respondent Nagar Nigam to remove the same immediately thereafter. Petition to come up for hearing on 2 January 2018." 7. According to the learned Senior Counsel appearing for the Kanpur Nagar Nigam, the money thus demanded and deposited by the original petitioners was not in the nature of Advertisement Tax, but only Advertisement Fees. In that regard, he would refer to the show-cause notices dated 09.02.2018, 13.02.2018, 15.02.2018 and 17.02.2018 challenged in the Writ Tax No.354 of 2018 to submit that no demand of Advertisement Tax was made, at that stage. 8.....
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....er the terms of the consent order for interim arrangements dated 14.11.2017, the petitioners were liable to pay the entire demand for the period expired on 31.3.2017 within 15 days which they have failed to do. So far as the site rent/premium and administrative charges is concerned, the Nagar Nigam Kanpur has right to charge the advertisement fees. It is further submitted that the answering respondent/applicant is not realizing any advertisement tax. It is only realizing the site rent/advertisement fees for use and occupation of the land belonging to Kanpur Nagar Nigam which has been used by the petitioners for installation of hoardings. 9. That by order dated 06.05.2019 the Hon'ble Court has hold that "The notices of demand im....