tax on vehicles and other conveyances plying within the Municipality limit or on boats moored therein.
(ix) betterment tax.
(3) The municipal taxes shall ... Services Tax and by virtue of the said amendment in the Constitution Entry-55 of the List-II which provided for taxes or advertisement
Advertisement for charitable or educational purposes. [Inserted by M.P. Act No. 12 of 1965.]
- Advertisement tax shall not be levied on any advertisement ... advertisement exhibited, as may be necessary for the purposes of this Act. (2) All accounts registers and documents relating to entertainments duty or advertisement tax
advertisement has not
been paid.
(3) Subject to the provisions of sub-section (2), in the case of
an advertisement liable to the advertisement tax ... certain taxes are to be paid after
assessment. The taxes, which are payable in advance, are taxes on vehicles
and animals and taxes on advertisements
tax contemplated under Section 132 defining the class of persons or description of property proposed to be taxed, the amount or rate of tax ... leviable separately on each advertisement board and realisable from the particular advertiser whose advertisement is displayed in the particular advertisement board. Asthe bye-laws contemplate
exhibition of average of 6 advertisement slides and 10 advertisement shorts as against the advertisement tax of Rs. 1350.00 per annum as hitherto the advertisement ... every advertisement and that the number of advertisement slides and advertisement shorts is very much material for the purpose of realisation of advertisement tax that
levy the
following taxes:-
(a) taxes on lands and buildings;
(b) octroi;
(c) a tax on vehicles and animals;
(d) a tax on advertisements other ... wheels used as an advertisement or an
advertisement medium.
Explanation 2. The word "advertisement" in relation to a tax on
advertisement under this
intended advertisement provided the Commissioner " approves of the advertisement. It is only upon the approval of the Commissioner that the advertisement tax becomes payable ... contended that "rate" is a "tax" and, therefore, all taxes including advertisement tax are covered by section 455. "Rates
charge any advertisement tax, Tehbazari or any tax for the whole contract period. He has accordingly observed that this reflects that advertisement tax ... relation to sale of time or space for advertisement?
ii) Can the advertisement tax collected by the Appellant from M/s Shri Durga Publicity
tax'.
4. Section 132 of the Act of 1956 enumerates the taxes
which can be imposed by the Corporation. A tax on advertisement
other ... make in
this behalf, impose any of the following taxes, namely:-
(l) a tax on advertisement other than advertisements published in
news papers
betterment tax;
(g) [* * *]
(h) a tax on advertisements not being advertisements published in newspapers;
(i) a theatre tax; and
(j) [* * *]
[* * *]
(3) The Corporation taxes shall ... tax, speaks of two types of taxes, namely obligatory taxes, which the Corporation must impose under Section 172 (1), and optional taxes, which a Corporation
