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2019 (11) TMI 344

..... igyapan Kar Ka Nirdharan and Wasuli Viniyaman) Upvidhi, 2017 - submission is that the aforesaid bye-laws were notified in the Official Gazette and were enforced w.e.f. 6.1.2018 but on the said date the Municipal Corporation had no authority in law to impose any advertisement tax - HELD THAT:- 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. Contempt application disposed off. - Contempt Application (Civil) No. - 4265 of 2019 - 5-11-2019 - Mahesh Chandra Tripathi, J. .....

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..... rtue of Section 173 of the U.P. GST Act. It is also submitted that the power of the State to legislate regarding advertisement tax under Entry 55 of List-II of the VIIth Schedule of the Constitution of India also stood deleted w.e.f. from 12.9.2016 by the Constitution (101st Amendment) Act 2016. Article 265 of the Constitution of India mandates that no tax shall be levied or collected except by 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 ne .....

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..... orations also ceased to have power to impose any tax on advertisement. In short, the Mathura Vrindavan Nagar Nigam had no legislative competence on 6.01.2018 to promulgate the aforesaid bye-laws in view of omission of Section 172 (2) (h) of the U.P. Municipal Corporation Act by virtue of Section 173 of the U.P. G.S.T. Act which was enforced on 01.07.2017 as also due to the omission of Entry 55 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 enfo .....

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..... ed in Writ-C No.35210 of 2019 (M/s D.M. Advertisers Agency & Ors. v. State of U.P. & Ors.) and on the basis of which it is submitted that fresh cause of action has arisen in the present matter and the contempt application is liable to be dismissed. For ready reference, the order dated 1.11.2019 is quoted as under:- "Sri Chandan Sharma holding brief of Sri Shyam Mani Shukla, learned 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 h .....

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