M/S RELIANCE TELECOM LTD. AND ANR. HAVING ITS ADDRESS AT MEGA PLAZA, 3RD FLOOR G.S. ROAD, CHRISTIAN BASTI, GUWAHATI, ASSAM REP. BY THE GENERAL MANAGER, (COMMERCIAL) SRI ARVIND KUMAR SINGH CHAUHAN Vs. THE STATE OF ASSAM AND ORS REP. BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM, MUNICIPAL ADMINISTRATION DEPTT, DISPUR, GHY

JUDGEMENT

(1.) Heard the learned counsel for the petitioners Mr. A. Kakati and Mr. A. Goyal respectively. Also heard Mr. A.B. Choudhury, the learned Sr. counsel appearing for the Guwahati Municipal Corporation (GMC). The respondent No.1 is represented by Mr. B. Talukdar, the learned Govt. advocate.

(2.) Since common issues are raised and the cases are analogously heard, the following order will dispose of all three cases.

(3.) The petitioners challenge the respective notice of demand for payment of advertisement tax on hoardings, billboards and glow signs put up by the petitioners in their respective business premises. The petitioners contend that they are exempted from payment of advertisement tax under clause (b) and (c) of Sec. 173(1) of the Guwahati Municipal Corporation Act, 1971 (hereinafter referred to as the "GMC Act "). While tax on advertisement is leviable under Sec. 173, when the displayed advertisement is exhibited in the windows of the business premises and the display relate to the trade, profession or business carried out in that premises, advertisement tax is exempted for such displays, under proviso to Sec. 173 of the GMC Act.