ASHIM KUMAR BANERJEE, J. - (1.) Is the advertisement displayed on a shop selling, inter alia, Coca-Cola or Pepsi exempted from the Municipal Tax in terms of Section 204 of the Calcutta Municipal Corporation Act. 1980 (hereinafter referred to as "the said Act of 1980")?
(2.) This is the moot question which is required to be answered by us in. this appeal. The question was answered in the negative by the Learned Single Judge when he was approached by this soft drinks company challenging the demand of the corporation. Hence, this appeal.
(3.) Section 204 of the said Act of 1980 is quoted below: "204. Tax on advertisements. - (1) Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding, frame, post, kiosk or structure any advertisement or, displays any advertisement to public view in any manner whatsoever, visible from a public street or public place (including any advertisement exhibited by means of cinematograph) shall pay for every advertisement which is so erected, exhibited, fixed or retained or so displayed to public view, a tax calculated at such rate as the Corporation, may determine by regulations or as the budget estimate shall state under sub-section (3) of Section 131 : (Provided that) a surcharge not exceeding fifty per cent, of the applicable rate may be imposed, on any advertisement on display in temporary fairs, exhibitions, sports events or cultural or social programmes. (2) Notwithstanding the provisions of sub-section (1), no tax shall be levied under this section on any advertisement which(a) related to a public meeting or to an election to Parliament or the State. Legislature or the Corporation or to candidature in respect of such election; or (b) is exhibited within the window of any building if the advertisement relates to the trade, profession or business carried on in that building; or (c) relates to the trade, profession or business carried on within the (and or building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held dn or upon, in the same; or (d) relates to the name, of the land or building upon or over which the advertisement is exhibited or to the name of the owner or occupier of such land or building: or. (e) relates to the business of a railway administration and is exhibited within any railway station of upon any wall or other property of a railway administration; or (f) relates to any activity of the Government or the Corporation. (3) The tax on any advertisement leviable under this section shall be payable in advance in such number of installments and in such manner as the Corporation may by regulations determine (or as the budget estimate shall state under subsection (3) of Section 131: Provided that the Corporation may under the terms and conditions of the licence under Section 203 require the license to collect and pay to the Corporation, subject to a deduction of five per cent, to be kept by him as collection charges, the amount of tax in respect of such advertisements as are displayed on any site for which he is licensee.";