Guwahati- Gauhati high court has set a side and quashed the imposition of advertisement tax on hoarding and display board erected by Pantaloons and Big Bazar malls.
Justice Hrishikesh Roy after hearing writ petition filed by Pantaloons and Big Bazar set a side the demand notice issued by Gauhati municipal corporation whereby advertisement tax was imposed on the hoarding and display board of the malls.
Amit Goyal, advocate appearing for the Pantaloons and Big Bazar submitted before the court that imposition of advertisement tax on erection of hoarding and display board by the company in its own premises is illegal violating the provisions of section 173 of GMC Act.
Mr. Goyal further submitted before the court that the commissioner, GMC has not even followed the basic principle of tax and without passing any assessment order issued demand notice. The court accepted the plea advanced by the petitioner and quashed the imposition of advertisement tax.