TMI Blog2011 (11) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... 009; 2305 of 2009; 2306 of 2009; 2308 of 2009; 2309 of 2009; 2310 of 2009; 2311 of 2009; 2312 of 2009; 2313 of 2009; 1314 of 2009; 2315 of 2009; 2316 of 2009; 2317 of 2009; 2318 of 2009; 2319 of 2009; 2320 of 2009; and 2321 of 2009. Sunil Ambwani And Kashi Nath Pandey, JJ. Petitioner Counsel :- Manish Trivedi Respondent Counsel :- C.S.C.,Manu Saxena We have heard Shri Ashish Mishra, learned counsel for Idea Cellular Limited-the petitioner in all these writ petitions. Shri S.P. Kesarwani appears for the State respondents. The petitioner is challenging the imposition and realisation of advertisement tax by Nagar Palika Parishads/Nagar Panchayats on Hoardings/Signboards and Glow-signs affixed above the shops and at othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties or shops. The Court did not accept the argument raised by learned counsel for the respondents, that the taxes, which are actually fees, may be imposed under Section 293 and 293A inasmuch as Section 293 provides for fees for use otherwise than under a lease of municipality property, and Section 293A empowers a municipality to impose fees and levy fee for use of any place to which the public is allowed access and at which municipality may provide sanitary and other facilities to the public. The hoardings/signboards and glow-signs on the private properties and shops are not places under lease of municipality property, nor it could be said that any public access has been allowed by the Municipality at such public place. The Court fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... know Bench of this Court in Bharti Airtel Limited vs. State of UP and others (supra). For the aforesaid reasons all the writ petitions are allowed. The levy, imposition and collection of advertisement tax either by the respondents Nagar Palika Parishads/Nagar Panchayats or through agents are set aside. There shall be no orders as to costs. Shri Ashish Mishra has prayed for refund of the amount deposited in terms of the directions of the Court, and submits that in many of these writ petitions the half of the amount were directed to be deposited with the Nagar Palika Parishads/Nagar Panchayats. An objection has been raised by Shri S.P. Kesarwani, that the amount of tax even if it is deposited in pursuance to the directions of the Court, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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