- (1.) The main question involved in this writ petition is, whether money charged by the Cantonment Board, Kanpur (the Board) for granting permission to use its land for putting up advertisement hoarding is a tax and can it be auctioned. THE FACTS
(2.) The petitioner is said to be an association of 11 advertisers and registered with Registrar, Firms, Societies and Chits, Kanpur (the Registrar). According to the petitioner: Its members were doing business of putting up advertisement hoarding within the area of the Board; The Board used to fix up the rates and the advertisers used to apply for grant of permission to affix advertisement on the fixed rate.
(3.) The rates fixed by the Board were revised from time to time. They were lastly revised by the resolution of the Board dated 24.5.2007. By this revision, the rates of 13.70 and 10/- per sqare feet per month were fixed for different roads within the area of the Board.;