The High Court disposed of a writ petition challenging the Bihar Municipal Act 2007's provisions on advertisement taxes as the issue became infructuous due to non-appearance of the respondent.
Petition disposed with liberty to approach authorities on subsequent cause of action.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13170 of 2010
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Advertisers Welfare Association, through its General Secretary, Kaushal Kishore, S/o Late Yamuna Singh, having its office at 106, Jagtarni Tower, Jamal Road, P.S.- Gandhi Maidan, Distt.- Patna
... ... Petitioner/s
Versus
... ... Respondent/s
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Appearance :
For the Petitioner/s : For the Respondent/s : Mr.AAG 11
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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR
ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE)
9 08-09-2020 Petitioner has prayed for the following relief/s:
Patna High Court CWJC No.13170 of 2010(9) dt.08-09-2020 2/2
III. For issuance of an appropriate writ of Mandamus for refunding the Tax/Royalty so collected by the Municipal Authorities.
IV. For issuance of any appropriate writ order/s or direction/s granting any other relief/s for which your lordships may deem fit in the facts and circumstances of the case stated hereinafter.”
Despite repeated calls, none has entered appearance
on behalf of the petitioner. Link for hearing already stands sent to learned counsel for the petitioner.
From the record it could not be inferred as to how Bihar Municipal Act, 2007 can be said to be ultra vires.
The issue is with regard to imposition of tax on the advertisements displayed within the municipal limits of Patna. With the passage of time, as argued on behalf of the State, the issue having become infructuous, we dispose of the petition reserving liberty to the petitioner to approach the authorities, on the same and subsequent cause of action, if so required.
Interlocutory application, if any, shall also stand
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
K.C.Jha/- U
3 issues framed by the court
Whether sections 127(1(f) and 147 of the Bihar Municipal Act 2007 imposing tax on advertisements are ultra vires.
Whether respondents should be restrained from extracting tax under section 147.
Whether tax collected under section 147 should be refunded.
1 provisions across 1 enactments
Advertisers Welfare Association
The State Of Bihar
The Patna Municipal Corporation
Chief Justice
S. Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
