Dr. Kaushal Jayendra Thaker, J. - (1.) Heard Sri S.D. Singh, learned Senior Advocate assisted by Sri Ashish Mishra, Advocate for petitioner and learned Standing Counsel as well as Sri S.M. Shukla, Advocate for respondents.
(2.) This writ petition, under Article 226 of the Constitution, is directed against demand of advertisement tax vide bill dated 28.08.2009, issued by authorised person to whom right to collection of advertisement tax was granted by Ghaziabad Nagar Nigam (hereinafter referred to as the GNN) vide work order dated 16.09.2008, on the ground that petitioner is not liable to pay such tax under Section 192 of U.P. Municipal Corporation Act, 1959 (hereinafter referred to as the Act, 1959).
(3.) Earlier petitioner came to this Court challenging aforesaid orders in Writ Petition No. 94 of 2010 which was disposed of vide order dated 24.02.2015 directing GNN to decide objection made by petitioner. Now this objection has been rejected by Municipal Commissioner, GNN vide order dated 31.08.2014 and same is also under challenge in this writ petition.;