B.S. GUPTA Vs. THE COMMISSIONER

JUDGEMENT

(1.) The captioned petition is filed challenging the legality and validity of tax demand issued by respondent No.2/ Assistant Revenue Officer, BBMP under Sec. 134 of the Karnataka Municipal Corporation Act, 1976 (hereinafter referred to as 'the Act') for alleged advertisement displayed on the petitioner/institution on its premises.

(2.) Brief facts leading to the case are as under: Petitioner is a registered educational institution engaged in imparting education through its college located within the jurisdiction of respondent No.1/Corporation. Petitioner is running an institution in the name of Gupta College in the building bearing No.808, 100 feet Ring Road, Hosakerehalli, BSK III Stage, Bengaluru - 85. Petitioner has purchased the above said property comprising of four floors in 2004 and intended to run an educational institution. In 2007, the institution is recognized by the name Gupta College and the same is being run under the Gupta Education Trust. Petitioner therefore asserts that Gupta Education Trust is a charitable trust and is offering PU courses in Commerce and Science and degree courses in B.Com and B.BA disciplines and PG course in M.Com. The building where this institution is running the courses is used for educational purpose and no commercial activities are undertaken in the said building.

(3.) Petitioner's counsel reiterating the grounds has vehemently argued that tax demand is without jurisdiction, misconceived and violative of Article 14 and 19(1)(g) of the Constitution of India. It is urged that petitioner is a non-profit institution engaged in charitable activity and this signage displayed is purely informative and devoid of any commercial content. Therefore, petitioner's counsel would submit that the same does not fall within the definition of "advertisement" under the BBMP Advertisement Bye-laws 2006.