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TMI Blog2019 (5) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. 12.9.2016 by the Constitution (101 Amendment) Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, the demand of tax on advertisement from the petitioners after 1.7.2017 is held to be illegal and without jurisdiction. The Nagar Nigam, Kanpur shall not realize any tax on advertisement after 1.7.2017 - petition allowed. - Writ Tax No. - 354 of 2018 - - - Dated:- 6-5-2019 - Pankaj Mithal And Prakash Padia JJ. For the Petitioner : Javed Husain Khan,Gulrez Khan,W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement tax can be levied. There is no dispute to the fact that previously Nagar Nigam Kanpur framed U.P. Municipal Corporation (Assessment and Collection of Tax on Advertisement) Rules, 2009. These Rules were struck down by the Lucknow Bench of the Allahabad High Court in the case of Anurag Bansal Vs. State of U.P. others 2011 (5) ADJ (LB) (FB). Thereafter, Kanpur Nagar Nigam m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 12.9.2016 by the Constitution (101 Amendment) Act, 2016. Article 265 of the Constitution of India mandates that no tax shall be levied or collected except by the authority of law. Therefore, the authority to le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The notices of demand impugned in the petition to the above extent are quashed and the amount, if any of the advertisement tax deposited by the petitioners for the period 1.7.2017 onwards shall be refunded to the petitioners. The writ petition is allowed and it is held that the Nagar Nigam, Kanpur shall not realize any tax on advertisement after 1.7.2017. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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