Supreme Court of India
M/s Harsh Automobiles Private Limited v. Indore Municipal Corporation
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that impugned notic es are required to be adjudicated by the fi rst respondent afresh in th e light of objections fi led to the said notices.
Judgment, page 15
From the headnote
Issue for consideration: Whether the display boards or sign boards or name boards as displayed by the appellants would partake the character of “advertisement” so as to attract s.132 of the Madhya Pradesh Municipal Corporation Act, 1956 and thereby the demand (for payment of advertisement tax) is to be sustained. Madhya Pradesh Municipal Corporation Act, 1956 – s. 132 – Appellants displayed their name board of respecti ve business establishment which also depicted the nature of the respective vehicles which were sold and it would be inseparable part of the appellants’ business establishment –
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