Allowed
Mcs Advertisers v. Pudusseri Grama Panchayat
Kerala HCWP(C)/6074/2018
Case brief
AI extract
What is this about?
The High Court of Kerala held that since Section 209 of the Kerala Panchayat Raj Act, 1994 was omitted by the Kerala State Goods and Services Tax Act, 2017, the respondent Grama Panchayat cannot proceed to collect advertisement tax under that repealed provision. Consequently, the writ petition challenging the authorisation was allowed.
What did the court decide?
The writ petition is allowed; the court clarified that collection of advertisement tax must strictly conform to the provision of law and action under repealed provisions is incompetent.