PREM NATH MOTORS Vs. NEW DELHI MUNICIPAL COMMITTEE

JUDGEMENT

(1.) The petitioners have filed this writ petition feeling aggrieved against the demand of advertisement tax in dispute by the respondent-Committee by its bills dated 28th December, 1963 and 26th February, 1964.

(2.) The petitioners have contended that levy of the advertisement tax by the respondent Committee under the notification of the Chief Commissioner under section 61(2) of the Punjab Municipal Act 3 of 1911 is unconstitutional and that the advertisements in dispute displayed by the petitioner do not constitute advertisements within the meaning of the expression used in the relevant bye-laws. In paragraph 9 of the writ, petitioners have further stated specifically that they have had no opportunity to show cause against the correctness of the levy in respect of the advertisement in dispute. They have, therefore, prayed that a writ be issued restraining the respondent from enforcing the said demand.

(3.) The writ petition has been contested on behalf of the respondent-Committee. It has asserted that the levy of the tax is constitutionally valid and that the advertisements displayed by the petitioners constitutes advertisements. With regard to the last contention, the respondents have stated in paragraph 14 of the counter-affidavit that the petitioners had been given several opportunities to show cause against the levy of the advertisement tax and that a notice had been published in the newspapers inviting objections to the levy but the petitioners did not file any objections and a copy of such notice dated 8th December, 1956 has been attached as Annexure 'S'.