Fazal Ali, J. - (1.) Whether hoardings containing advertisements fixed in the premises of a railway station fronting a public street are exigible to tax under the provisions of Section 136 of the City of Bangalore Municipal Corporation Act, 1949 (Act No. LXIX of 1949) - hereinafter referred to as the Act - is the substantial question of law involved in this appeal by certificate.
(2.) The facts of the case lie within a narrow compass and the point raised by counsel for the appellant is one of first impression and undoubtedly requires serious consideration. The appellant is a firm of advertising commercial goods and other items by putting up hoardings containing advertisements on properties taken on lease or licence from various owners. The appellant also has been putting up hoardings on railway lands in the compound of the Bangalore Railway Station. In the instant case, we are only concerned with the hoarding containing advertisements put up adjacent to the railway compound fencing but within the railway premises by being placed on girders affixed to the earth. The fencing of the railway compound is adjacent to and faces a public street. It is also not disputed by the parties that the advertisements are put up at sufficient height so as to be clearly visible to and attract the attention of the members of the general public passing through the public street. The appellant has produced photographs of some of the hoardings which demonstrate these facts.
(3.) The Municipal Corporation of the City of Bangalore being of the opinion that the hoardings containing advertisements put up by the appellant were exigible to tax issued a demand notice dated March 7, 1973 calling upon the appellant to pay a sum of Rs. 5871-83 as the advertisement tax including arrears. The appellant represented to the Municipal authorities that as the hoardings containing advertisements were situate within the railway premises they squarely fell within Cl. (e) of the third proviso to S. 136 of the Act. The Municipal Corporation did not accept the contention of the appellant and pressed for paying up the tax.;