Indian Oil Corporation Ltd vs State Of Rajasthan
2023 Latest Caselaw 738 Raj/2

        HIGH COURT OF JUDICATURE FOR RAJASTHAN
                    BENCH AT JAIPUR

                  D.B. Civil Writ Petition No. 1040/2023

Indian Oil Corporation Ltd.
                                                                    ----Petitioner
                                     Versus
State Of Rajasthan
                                                                  ----Respondent

For Petitioner(s) : Mr. Sandeep Pathak with Ms. Vartika Mehra For Respondent(s) :

HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order

23/01/2023

Heard.

The petitioner is challenging the demand notice dated

27.06.2022 by which advertisement tax has been demanded from

the petitioner.

The submission of learned counsel for the petitioner is that

the Municipal Corporation has no authority of law to raise and

demand of advertisement tax inasmuch as the charging Section

i.e. Section 102 (1)(e) of the Rajasthan Municipalities Act,2017

has been omitted/substituted w.e.f. 01.07.2017 with the

implementation of the Rajasthan Goods and Services Tax Act,

2017.

Learned counsel for the petitioner has relied upon a Division

Bench judgment of the Allahabad High Court dated 08.02.2019

rendered in Writ Tax No.577/2018- M/s Pankaj Advertising

Prop. Vs. State of U.P. & Ors. wherein similar imposition of

(2 of 2) [CW-1040/2023]

advertisement tax was held to be beyond legislative competence

of the Nagar Palika Parishad as the entry to that effect had been

omitted/substituted.

In view of the above, let notices be issued to the

respondents by registered post, returnable within 6 weeks.

Learned counsel for the petitioner is also directed to provide

a copy of this petition in the Office of the learned Advocate

General who shall ensure his presence on the next date.

List for admission/final disposal immediately after six weeks.

Until further orders of this Court, no coercive steps shall be

taken against the petitioner for realizing any advertisement tax

pursuant to the demand notice dated 27.06.2022.

(SHUBHA MEHTA),J (PANKAJ MITHAL),CJ

N.K. GANDHI/LAKSHYA SHARMA /15

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