Advertisement Tax post GST imposed by Nagar Nigam is illegal: HC

Selvel Media Services Pvt Ltd Vs State of UP (Allahabad High Court) Petitioners are advertising companies and are aggrieved by the demand of advertisement tax imposed by the Nagar Nigam, Kanpur on displaying advertisement through hoarding within its jurisdiction. Petitioner submits that w.e.f 01.07.2017, the provision to levy advertisement tax has been deleted and the UP GST Act, 2017 has come into force, so no advertisement tax can be levied. Decision of the Hon’ble High Court Power to levy advertisement tax was contained in Section 172(2)(h) of the Municipal Corporation Act, 1916 which sto...