Non-commercial educational signage outside Karnataka Municipal Corporation Act: Advertisement tax not leviable

B.S. Gupta Vs Commissioner (Karnataka High Court) Karnataka High Court held that non-commercial educational signage is not covered within the Karnataka Municipal Corporation Act, 1976 and hence advertisement tax u/s. 134 not leviable on the same. Facts- Petitioner is a registered educational institution engaged in imparting education through its college located within the jurisdiction of respondent No.1/Corporation. Vide the present petition, the petitioner the legality and validity of tax demand issued by respondent No.2/ Assistant Revenue Officer, BBMP under Section 134 of the Karnataka Muni...