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2017 (10) TMI 1642 - HC - Indian LawsLiability of Advertisement tax - Direction to pay Advertisement tax in respect of glow signs and neon signs board affixed in or outside the premises of dealers, distributors and retailers and to pay the same to M/s. Shouraditya Advertisement, a collecting agency for the purpose of collection of advertisement tax. HELD THAT:- The issue decided in the case of BHARTI AIRTEL LIMITED, IDEA CELLULAR LIMITED, VODAFONE ESSAR LIMITED, RELIANCE TELECOM LIMITED AND OTHER VERSUS THE STATE OF MADHYA PRADESH & OTHERS [2015 (1) TMI 1497 - MADHYA PRADESH HIGH COURT] where it was held that Considering the fact that the procedure, as prescribed under the Byelaws of 1978, has not been followed by the Municipal Corporation while directing respondent No.3 – contractor to recover 'advertisement tax' on their behalf, we quash the demand, which are subject matter in this batch of writ petitions and direct the Municipal Corporation to issue fresh demand regarding levy and collection of the 'advertisement tax', as per the rules of Byelaws and when the demand is finalized by the Municipal Corporation, then only the same may be given to respondent No.3 – contractor to recover it. 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.
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