- (1.) THE writ petitioners challenge the demand for advertisement tax made by the letter dated March 27, 1996 issued on behalf of the Kolkata Municipal Corporation authorities.
(2.) THE writ petitioners assail the demand notice primarily on three grounds. The first ground of challenge is that, the advertisement in question was within the Eden Gardens ground and since such ground was not a public place and the advertisement in the ground was not visible from a street or a public place, the provisions of Section 204 of the Kolkata Municipal Corporation Act, 1980 could not be invoked for the purpose of demanding advertisement tax. The second ground of challenge is that, the demand notice under challenge suffers from the vice of arbitrariness and has been issued in the breach of the principles of natural justice. The writ petitioners contend that the basis for the amount claim in the demand notice has not been disclosed. The writ petitioners have not been heard prior to the issuance of the demand notice.
(3.) THE third ground of challenge is that, in view of Article 285 of the Constitution of India and that the Union of India being the owner of the land on which the Eden Gardens ground is situated, the Kolkata Municipal Corporation authorities cannot levy advertisement tax thereon. In support of such contention reliance is placed on (Turf Properties Limited v. Corporation of Calcutta and Ors, 1957 AIR(Cal) 431) and (Calcutta Swimming Club and Anr. v. Kolkata Municipal Corporation, 2010 2 CalHN 580). In support of the proposition that Eden Gardens is not a public place reliance is placed on (The Corporation of Calcutta and Ors. v. Sarat Chandra Ghatak and Anr, 1959 AIR(Cal) 704). On behalf of the Kolkata Municipal Corporation authorities it is contended that, Article 285 of the Constitution of India exempts land belonging to the Union of India from taxation. Advertisement set up by the writ petitioners is not a property of the Union of India and, therefore, would not be exempt from taxation by virtue of Article 285 of the Constitution of India. Referring to the averments made in the affidavit -in -opposition as well as the complaint made to the police authorities with regard to the advertisement in question, it is contended on behalf of the Corporation authorities that, the advertisement was on the outer side of the ground from the public street of the Eden Gardens ground and, therefore the provisions of Section 204 of the Kolkata Municipal Corporation Act, 1980 had been attracted.;