SELVEL ADVERTISING Vs. STATE OF ASSAM

JUDGEMENT

(1.) This appeal is preferred against the judgment and order dated 14.5.96 passed in Civil Rule No. 924/89 by which the Civil Rule preferred by M/s Selvel Advertising and another namely, the present respondents was dismissed and demand of hoarding tax as raised by the Silchar Municipal Board was upheld.

(2.) We have heard Shri B.D. Das, learned counsel appearing for the appellants, Shri B.K. Das, Senior Advocate appearing for the respondents No. 2 and 3 and Shri B.C. Das, learned additional Senior Govt. Advocate, Assam.

(3.) The facts briefly indicated are that the petitioner/appellants have been fixing hoardings at different places including over land of the Silchar Municipal Board as well as on the private land under some agreements. In all it is indicated that there were 16 such hoardings as allowed by the Silchar Municipal Board in respect whereof they raised demand for payment of hoarding taxes. The petitioner/ appellants challenged the validity of imposition and demand of hoarding tax. It was mainly challenged on two grounds that no Hoarding tax was imposed in accordance with the provisions contained under Section 68 of the Assam Municipal Act, 1956, nor the Government accorded any sanction for imposition of such tax.