GOPAL FILMS Vs. ASSISTANT REVENUE OFFICER

JUDGEMENT

(1.) This is a petition under Art.226 of the Constitution and arises under the City of Bangalore Municipal Corporation Act, 1949 (hereinafter referred to as the Act) and concerns the interpretation of S.136 of the Act.

(2.) The petitioner is a partnership firm styled Messrs Gopal Films carrying on the business of screening motion pictures in a theatre called Kapali, situated in Bangalore. S.136 of the Act provides for the levy and collection of tax on advertisements. In the exercise of this power, the first respondent before us demanded from the petitioner a sum of Rs.370-60 P., being the advertisement tax on two neon sign boards; one neon sign board (sky-sign) describes the name of the cinema theatre 'Kapali' and the other neon sign board (sky-sign) reads 'Cinerama'. The tax demanded is for the period 1-1-1968 to 31-8-1969.

(3.) The abovesaid neon sign boards are displayed on the top of the building but they are not of one continuous face but on open work. These sign boards are visible against the sky. The demand, therefore, was made on the ground that the sign boards come within the meaning of 'sky sign' which is not exempted under S.136 of the Act.