OUTDOOR ADVERTISING AGENCIES ASSOCIATION LKO THRU SECY & ANR Vs. STATE OF U P THROUGH PRIN SECY URBAN DEVP DEPTT LKO & ORS

JUDGEMENT

(1.) The petitioner-Outdoor Advertising Agencies Association, is a registered Society under the Societies Registration Act, 1860 since 1998. The members of the Association are engaged in the business of setting up advertisements in the form of rooftop hoardings, ground hoardings and pole kiosk within the municipal limits of Lucknow Nagar Nigam.

(2.) By means of this petition, under Article 226 of the Constitution of India, the challenge, in substance, is to the Lucknow Municipal Corporation (Assessment and Collection of Tax on Advertisement) Rules, 2014, (hereinafter referred to as the "Rules, 2014"), to be declared as ultra vires of Articles 14, 19 (1) (a) and (g) of the Constitution of India and also not saved by the provisions of Sub-Articles (2) and (6) of Article 19 of the Constitution of India and also being beyond the rule-making power vested in the State Government under the provisions of the U.P. Municipal Corporations Act, 1959.

(3.) The petitioners have also challenged the demand notices issued by the Tax Superintendent (Advertisement), Lucknow Nagar Nigam, demanding payment of Advertisement Tax along with electricity charges for the period from 01.04.2015 to 31.03.2016 and also arrears of Advertisement Tax in terms of the impugned Rules for the period from 01.01.2015 to 31.03.2015. Copy of the aforesaid impugned Rules 2014 has been filed as Annexure-1 to the petition and the demand notice dated 18.08.2015 against one of the Members of the petitioner-Association has been filed as Annexure-2 to the petition. The above averments have been made in paragraph 3 of the Writ Petition.