HUBBALLI DHARWAD ADVERTISERS ASSOCIATION Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioners are before this Court seeking for the following reliefs:

(2.) Petitioner No.1 is a registered association of the advertising agencies and petitioner Nos.2 to 6 are the members of petitioner No.1. The petitioners claim to be in the business of advertisement on the advertisement hoardings licensed by respondent No.2- Hubballi Dharwad Mahanagara Palike. The petitioners are also stated to be registered as dealers under Sec. 22 of the Karnataka Value Added Taxes Act having received wide circulation in Form 7.

(3.) The petitioners claim to be making payments of advertisement tax regularly despite which the respondents have issued a notice dtd. 1/12/2014 at Annexure-A calling upon the petitioners to make payment of advertisement tax as regards advertisement hoardings used by them.