approving the revised rates
of license fees for the advertising hoardings in
private properties.
4. The petitioner has also sought declaration
that after the introduction ... Constitution, the respondent Corporation
cannot collect any tax on advertisement hoardings
in the private properties and consequently cannot
collect any license fees in garb
justified
in law and on facts in holding that the
income from hoarding is "income from other
sources" and not "business income ... judgment of a coordinate
bench and holding that income from hoardings
was to be taxed under the head 'Income from
other sources
business of outdoor advertising in the shape of placing of hoardings and signage in and around the city of Ahmedabad as well as within ... namely, AUDA and its Officers in indulging into demolition of hoardings of the members of the aforesaid Association and the respective petitioners as being
this had interpreted the provisions
of clause 24.4.10, and observed that no
hoardings are permissible in margin open space.
It also appears that ... this Court (Coram : M.R.Shah, J.)
reads as under:
"No hoarding shall be permitted in the open
margin space of the building
approving the revised rates
of license fees for the advertising hoardings in
private properties.
4. The petitioner has also sought declaration
that after the introduction ... Constitution, the respondent Corporation
cannot collect any tax on advertisement hoardings
in the private properties and consequently cannot
collect any license fees in garb
approving the revised rates
of license fees for the advertising hoardings in
private properties.
4. The petitioner has also sought declaration
that after the introduction ... Constitution, the respondent Corporation
cannot collect any tax on advertisement hoardings
in the private properties and consequently cannot
collect any license fees in garb
approving the revised rates
of license fees for the advertising hoardings in
private properties.
4. The petitioner has also sought declaration
that after the introduction ... Constitution, the respondent Corporation
cannot collect any tax on advertisement hoardings
in the private properties and consequently cannot
collect any license fees in garb
approving the revised rates
of license fees for the advertising hoardings in
private properties.
4. The petitioner has also sought declaration
that after the introduction ... Constitution, the respondent Corporation
cannot collect any tax on advertisement hoardings
in the private properties and consequently cannot
collect any license fees in garb
approving the revised rates
of license fees for the advertising hoardings in
private properties.
4. The petitioner has also sought declaration
that after the introduction ... Constitution, the respondent Corporation
cannot collect any tax on advertisement hoardings
in the private properties and consequently cannot
collect any license fees in garb
approving the revised rates
of license fees for the advertising hoardings in
private properties.
4. The petitioner has also sought declaration
that after the introduction ... Constitution, the respondent Corporation
cannot collect any tax on advertisement hoardings
in the private properties and consequently cannot
collect any license fees in garb
