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Indian Laws - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Levy of tax on advertisement - Constitutional Validity of ...

Indian Laws

January 2, 2023

Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the Corporation" - The amendment made by the State Government to the Panchayath Raj Act has, as contended by the petitioner has lead to anomaly wherein the tax on advertisement is being levied and collected within the limits of Municipal corporation and Municipalities while no such levy is being made within the limits of Panchayaths. - levy tax on advertisement is declared unconstitutional and void and the same are struck down. - HC

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