PREETHI JAIN Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) Assailing the legal validity of the impugned demand notices, dtd. 22/12/2022, issued to the petitioners demanding payment of advertisement tax, the present Writ Petition has been filed by the petitioners.

(2.) Heard learned counsel for the petitioners; and learned Assistant Government Pleader for Municipal Administration and Urban Development for 1st respondent; and Sri K.Madhava Reddy, learned Standing Counsel for GVMC, appearing for respondents 2 and 3.

(3.) Outline facts of the lis may be stated as follows:- The petitioners have been doing various businesses within the limits of Greater Visakhapatnam Municipal Corporation. They have erected name boards relating to their business activity to the premises of their business. Therefore, the impugned notices under Ss. 420 and 421 of the A.P. Municipal Corporation Act, 1955, (for short "the Act"), were issued to the petitioners demanding payment of advertisement tax for the period 2022-23. The imposition of the said advertisement tax and issuance of the impugned notices demanding payment of the advertisement tax for the year 2022-23 is assailed by the petitioners in this Writ Petition on the ground that the 2nd respondent Municipal Corporation is not competent to issue any such notices imposing the advertisement tax.