9911796707
TMI Blog2025 (3) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... Constitutional Amendment is quashed and further to the extent it has been provided by that co-ordinate bench that any amount of "Advertisement Tax" deposited by the petitioners for the period beyond 01.04.2017 may be refunded to the petitioners and no further or other direction was issued, that order is crystal clear as to its reasoning and as to the effect it causes. It admits of no doubt as to what has been provided and what has not been decided.
Conclusion - The Kanpur Nagar Nigam's demands for advertisement tax post-July 1, 2017, are illegal.
To the extent, the order is itself speaking and admits of no doubt, the present application fails and is liable to be dismissed. It is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 hording within its jurisdiction. Basically, the challenge is to the realization of the advertisement tax w.e.f. 1.7.2017 on the ground that from the said date, as the provision to levy advertisement tax has been deleted and the U.P. Goods and Service Tax, 2017 has come into force, no advertisement 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide 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 ceased to have any jurisdiction to impose and realize tax on advertisement. Accordingly, the demand of tax on advertisement from the petitioners after 1.7.2017 is held to be illegal and without jurisdiction. The notices of demand impugned in the petition to the above extent are quashed and the amount, if any of the advertisement tax deposited b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties have agreed for the following order: (1) The respondent - Nagar Nigam shall determine, without prejudice to their rights and contentions, the rate for displaying advertisements/erecting hoardings by petitioners and their members, within a period of 10 days from today and shall raise demand within a period of 15 days therefrom w.e.f. 1 April 2017. Petitioners and their members, without prejudice to their rights and contentions, shall deposit the moneys demanded by the respondent Nagar Nigam within a period of 15 days from the date of demand, failing which it would be open to the Nagar Nigam to remove the hoardings of such petitioners/their members who fail to deposit the amount within the stipulated time. (2) It is needless to ment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In any case, the submission being now advanced was never raised, at that stage. 10. We have heard learned counsel for the parties. 11. By means of the present Clarification Application following prayer has been made: "It is therefore most respectfully prayed that this Hon'ble Court may kindly be pleased to allow this application and clarify the order dated 06.05.2019 passed by this Hon'ble Court." 12. In support of such prayer, reference has also been made to contents of paragraphs 8 and 9 of the affidavit filed in support of the clarification application. Those read as below: "8. That it is pertinent to mention here that in Counter Affidavit dated 03.05.2018 which has been filed by the answering respondent/applicant in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant to clarify whether the demand which was under challenge in the aforesaid writ petition is related to advertisement fees or advertisement tax." 13. In this context, we have perused the order dated 06.05.2019 passed by a coordinate bench of this Court, allowing the writ petition. 14. Insofar as in the penultimate paragraph of the order (of which clarification is sought), it has been clearly provided that the demand impugned in the writ petition to the extent such demands fall in the teeth of Section 173 of U.P. G.S.T. Act read with the 101st Constitutional Amendment is quashed and further to the extent it has been provided by that co-ordinate bench that any amount of "Advertisement Tax" deposited by the petitioners for the period bey ..... X X X X Extracts X X X X X X X X Extracts X X X X
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