- (1.) We have heard Shri Ashish Mishra, learned counsel for Idea Cellular Limited-the petitioner in all these writ petitions. Shri S.P. Kesarwani appears for the State respondents.
(2.) The petitioner is challenging the imposition and realisation of advertisement tax by Nagar Palika Parishads/Nagar Panchayats on Hoardings/Signboards and Glow-signs affixed above the shops and at other places, which are not the shops of the Nagar Palika Parishads/Nagar Panchayats nor such hoardings/signboards and glow-signs stand affixed at any public place or land belonging to the State Government.
(3.) The questions raised in all these writ petitions are covered by the judgment of this Court in Writ Petition No. 7848 of 2010 (MB) (Bharti Airtel Limited through its Authorised Signatory vs. State of UP and others) and the connected petitions (33 in number) decided by the Division Bench sitting at Lucknow on 21.10.2010.;