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2011 (8) TMI 585 - UTTARAKHAND HIGH COURTPower of Nagar Parisad and Nagar Panchayat - Whether advertisement tax can be imposed on signboards, glowsigns affixed above shops of private individuals - Held That:- In Bharti Airtel Limited vs. State of U.P, High Court held that the action of the respondents in imposing Advertisement Tax and thereafter awarding contracts to private agencies for realizing the tax on hoardings, signboards and glowsigns on private shops by the company for advertising their products where the company's business was being carried out was invalid and consequently quashed the notices. Neither the Nagar Parishad nor the Nagar Panchayat have any authority of law to levy a tax or a fee on Advertisements placed by the petitioners over the private shops or buildings where they are carrying on their business. Consequently, the work orders issued by the Nagar Parishads and the Nagar Panchayats to the private agencies and the bills raised pursuant to it, being wholly illegal and without any authority of law, are quashed.
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