No Conflict Between Power To Levy GST And Power Of Municipal Corporation To Levy Advertisement Fee Or Advertisement Tax: Karnataka High Court

The Karnataka High Court bench of Justice Suraj Govindraj held that there is no conflict between the power to levy GST under the GST Act and the power of a municipal corporation to levy an advertisement fee or advertisement tax under Section 134 of the Karnataka Municipal Corporations Act.The petitioner, Hubballi Dharwad Advertisers Association, is a registered association of advertising agencies who are in the business of advertising on the advertisement hoardings licenced by the...

Municipal Corporations Can Levy Advertisement Fee/ Tax Under KMC Act, No Conflict With Levy Of GST: Karnataka High Court

The Karnataka High Court has declared that there is no conflict between the power to levy GST under GST Act and power of Municipal Corporation to levy advertisement fee or advertisement tax under Section 134 of the Karnataka Municipal Corporations Act. A single judge bench of Justice Suraj Govindaraj gave the declaration while rejecting a petition filed by Hubballi Dharwad Advertisers Association and others, which had challenged the demand notice dated 13.06.2018 issued by the...

State Can't Legislate On Entry Tax After Deletion Of Entry 52 Of List II: West Bengal Taxation Tribunal

The West Bengal Taxation Tribunal, headed by Malay Marut Banerjee (Chairman), Suranjan Kundu (Judicial Member), and Chanchalmal Bachhawat (Technical Member), observed that the state legislature cannot make any law in the field of entry of goods into the local area for consumption, use, and sale as Entry 52 of List II of the 7th Schedule of the Constitution of India was dropped permanently.The West Bengal Tax on Entry of Goods into Local Area Act, 2012 was introduced w.e.f. 01.04.2012 in a...

States Have Legislative Competence To Levy Tax On Lotteries Run By Other States : Supreme Court Allows Appeals Of Kerala & Karnataka

In a significant judgment, the Supreme Court has held that State legislatures have the competence to levy tax on the lotteries organized by other states. Holding so, a bench comprising Justices MR Shah and BV Nagarathna allowed the appeals filed by the States of Karnataka and Kerala challenging the judgments of Karnataka and Kerala High Courts which held that they lacked the legislative competence to levy tax on the lotteries organized by other states like Nagaland, Meghalaya and Sikkim.In 2010,...

Madras High Court Expunges 'Scathing' Remarks Against Actor Vijay In Entry Tax Case

In an appeal filed by Actor Vijay to remove the scathing remarks made by the single judge bench while dismissing his petition for tax exemption on a Rolls Royce Ghost Motor Car, Madras High Court has expunged the observations made by single judge bench in paras 3,4,7,8, 11 and 12 of the original order.Today, a Division Bench of Justices Pushpa Sathyanarayana and Mohammed Shaffiq allowed the writ appeal filed by Actor Vijay and disposed off the connected miscellaneous petition with no...

Kerala High Court Strikes Down Rules 9(4A) and 9(4C) Of Municipality Rules On Property Tax Fixation

The Kerala High Court has set aside Rules 9(4A) and 9(4C) of the Kerala Municipality (Property Tax, Service Tax and Surcharge) Rules which prescribe fixation of property tax at a minimum of 25% over and above the tax levied for the previous year, if the property tax arrived at on computation as per the Rules is less than the tax levied for the previous year.Justice N. Nagaresh pointed out that Section 233 of the Kerala Municipality Act, 1994 does not permit the fixation of property tax over and...