Hon'ble Mrs. Jayashree Tiwari,J.
The contention of learned counsel for the petitioner is that there is no provision under the U.P. Municipal Corporation Act, 1959 authorising any private agency to realise the advertisement tax. He further submitted that they are exempted under Section 192 of the aforesaid Act.
Prima facie, we are satisfied with the contention that there is no provision under U.P. Municipal Corporation Act, 1959 under which any private agency can be engaged to realise advertisement tax.
Learned Standing Counsel, appearing on behalf of the respondent no.1, Sri Brijesh Ojha, learned counsel appearing on behalf of the respondent nos.2 and 3 prays for and are granted four weeks time to file counter affidavit. Rejoinder affidavit may be filed within two weeks thereafter.
Issue notice to the respondent no.4.
Meanwhile, the petitioner is directed to deposit the entire amount demanded with the respondent no.3, Executive Officer/Nagar Ayukt, Nagar Nigam, Moradabad instead of with the respondent no.4. Separate account be maintained in this regard. However, it will be open to the petitioner to make a representation before the concerned authority raising its claim of exemption and any other grievance.
Order Date :- 25.1.2010 R./