Case Law Details
Case Name : Calcutta Municipal Corporation & Ors. Vs Cricket Association Of Bengal & Ors. (Calcutta High Court)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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Calcutta Municipal Corporation & Ors. Vs Cricket Association Of Bengal & Ors. (Calcutta High Court)
Advertisement tax on Cricket Association of Bengal not leviable by Kolkata Municipal Corporation without framing regulations
Calcutta High Court held that Kolkata Municipal Corporation cannot levy advertisement tax without framing regulations or without the budget estimate prescribing the rates at which advertisement tax may be levied. Thus, demand notice on Cricket Association of Bengal bad-in-law.
Facts- Cricket Association of Bengal (in short ‘CAB’) enjoys a lease of the Eden Gard...
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