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2019 (11) TMI 344

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..... resh cause of action has arises in the present matter and in case the order dated 1.11.2019 is being flouted by the opposite party, the applicants would be at liberty to invoke the remedy as is available to them in law. Contempt application disposed off. - Contempt Application (Civil) No. - 4265 of 2019 - Dated:- 5-11-2019 - Mahesh Chandra Tripathi, J. For the Applicant : Deepak Singh, Sri. C.K. Parekh, Senior Advocate For the Opposite Party : Shyam Mani Shukla,Vashishtha Tiwari ORDER MAHESH CHANDRA TRIPATHI, J. Heard learned counsel for the parties. The applicants are before this Court against the wilful defiance of the order dated 14.2.2019 passed by the Division Bench of this Court in Writ (Tax) Petition No.562 of 2018 (M/s DM Advertiser .....

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..... y authority of law. Therefore, the authority to levy any tax must be derived from some Statute. The Mathura Vrindavan Nagar Nigam framed the said bye-laws in exercise of its powers under Sub-Section (2)(h) of the Section 172 of the U.P. Municipal Corporation Act which enabled it to impose tax on advertisement not being advertisement published in the news papers. The aforesaid provision of Sub-Section (2)(h) of Section 172 of the U.P. Municipal Corporation Act was omitted vide Section 173 of the U.P. G.S.T. Act which was enforced w.e.f. 01.07.2017. It may be pertinent to note that not only the G.S.T. Act was implemented w.e.f. 01.07.2017 but even the provision of Section 173 thereof was enforced with effect from the said date. Thus, Section .....

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..... of List II of 7th Schedule to the Constitution of India empowering the State to make bye-laws in respect of tax on advertisement vide Section 17 of the Constitution (101st Amendment) Act, 2016 enforced w.e.f. 16.09.2016. On these very grounds a challenge was made to the bye-laws pertaining to Advertisement Tax of the Nagar Palika Parisad, Hathras enforced w.e.f. 19.8.2017. A Division Bench of this Court of which one of us (Pankaj Mithal,J) was a member vide judgement and order dated 8.2.2019 passed in Writ Tax No. 577 of 2018 (M/s. Pankaj Advertising Vs. State of U.P., and 7 others) allowed the said writ petition and declared the said bye-laws to be ultra-vires not only to the Constitution but also to the provisions of the U.P. Municipalit .....

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..... d counsel for the respondent Nos.2, 3 and 4-Municipal Corporation seeks time for further instructions in the matter. ut up on Tuesday, i.e., on 05.11.2019. In the meantime, it is provided that no exercise for removal of the hoardings and displayed advertisements at public places by the petitioners under the agreement shall take place." The Court has proceeded to examine the record in question and from perusal of record it is apparent that now fresh cause of action has arises in the present matter and in case the order dated 1.11.2019 is being flouted by the opposite party, the applicants would be at liberty to invoke the remedy as is available to them in law. The contempt application stands disposed of accordingly. Notices, if any, sta .....

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