Supreme Court · 2024 INSC 784 · Decided 16 October 2024
The Patna Municipal Corporation & ORS. v. M/S Tribro Ad Bureau & ORS.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 784 · [2024] 10 S.C.R. 1381
- Case number
- CIVIL APPEAL No. 11117/2024
- Decided
- 16 October 2024
- Bench
- VIKRAM NATH, AHSANUDDIN AMANULLAH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265
Headnote
The Division Bench of the High Court set aside the judgment of the Single Judge of the High Court and held that the appellant(s) herein could not raise any demand of tax/fee/royalty on advertisement(s) since it has been made without any legislative violative of Article 265 of the Constitution of India. The core question confronting this Court, as it was before the Division Bench, is whether the demand is by way of a tax/levy or simply in the nature of royalty for permission for advertising through hoardings within the limits of the
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