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Supreme Court of India

The Patna Municipal Corporation & Ors. v. M/s Tribro Ad Bureau & Ors.

Neutral citation
Reported as [2024] 10 S.C.R. 1381
Bench Vikram Nath and Ahsanuddin Amanullah JJ.
Decided 16 October 2024

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 both royalty and dead rent do not fulfil the characteristics of tax or impost.

Judgment, page 23

From the headnote

Issue for Consideration The Division Bench of the High Court set aside the judgment of the Single Judge of the High Court and held that the appellant(s) herein could not raise any demand of tax/fee/royalty on advertisement(s) since it has been made without any legislative sanction and is, thus, violative of Article 265 of the Constitution of India. The core question confronting this Court, as it was before the Division Bench, is whether the demand is by way of a tax/levy or simply in the nature of royalty for permission for advertising through hoardings within the limits of the Corporation.

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