JUDGMENT :

Aravind Kumar, J.

1. The Order dated 24.10.2017 passed in WP No.1842 of 2016 and WP No.2106 of 2012 by the High Court of Madhya Pradesh whereunder the demand notices raised against the appellants for payment towards advertisement tax came to be affirmed by relying upon the judgment of Bharti Airtel Vs. State of Madhya Pradesh rendered in WP No. 2296 of 2012 decided on 12.01.2015 has been called in question.

RE: Facts in C.A.5362 of 2023 arising out of final order and judgment dated 24.10.2017 passed in WP No.1842 of 2016

2. Appellant is the occupier of the premises at 14 Rukmini Plaza, AB Road, Indore and is a dealer of Hyundai Passenger Cars and is carrying on said business at the said premises apart from other places. Appellant has displayed a name board with its trade name and business in the premises where business is being run. Second respondent issued a notice on 04.07.2015 demanding an amount of Rs.2,03,850/- for recovery of advertisement tax namely for the displaying sign board at its premises under Section 189-A of the Municipal Act, 1965. An objection was raised to the same by the appellant contending inter alia that putting up of sign board and displaying the name