- (1.) This bunch of writ petitions, has been preferred against the notices issued by the Nagar Nigam, Lucknow, Nagar Nigam Allahabad and Nagar Nigam Bareilly in view of tax imposed for advertisement in their respective shops in pursuance of power conferred by Rules framed for the purpose. Respective Nagar Nigam of these three districts framed Rules in pursuance of provisions contained in Section 227 read with Section 192 and 219, 540 (1) and 550 of Uttar Pradesh Municipal Corporation Act, 1959 (in short the Act) superseding all existing Rules.
(2.) The Rules of three Nagar Nigams are identical in nature and for the purpose of disposal of these writ petitions, the Rules framed by the Lucknow Nagar Nigam namely, the Lucknow Municipal Corporation (Assessment and collection of tax on advertisements not being advertisements published in news papers) Rules, 2000 ( in short the rules,) is taken as leading one of the leading Writ Petition No.9629 (M/B) of 2007.
(3.) The petitioners have challenged the vires of Rules followed by notices issued in pursuance of power conferred by Rules demanding the payment of advertisement tax. The provisions contained in Section 193 (1), 193 (2) (i) of the Act read with Section 541 (48) of the Act have also been impugned through amendment of writ petitions to declare the respective provisions as ultra vires to the Constitution and strike down the same. However, on 18.2.2014, Sri Nageshwar Rao, learned Senior Counsel appearing for the petitioners, had not pressed the relief challenging the provisions of the Act. Hence the controversy for adjudication relates to validity of the Rules and notices issued in pursuance thereof. Copy of the Rules has been filed as Annexure No.2 to the leading Writ Petition No.9629 (M/B) of 2007.;