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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, ADVAIT M.SETHNA
Manoj Madhav Limaye – Appellant
Versus
State of Maharashtra – Respondent
JUDGMENT :
G.S. KULKARNI, J.
1. As this is a large batch of petitions, we have attempted to consolidate the bulk of pleadings and submissions, hence, for convenience, we have divided this judgment into parts. Some prolix was unavoidable.
Prologue
1. In this batch of petitions, the petitioners along with their association, have mounted a challenge to the levy of license fee by municipal corporations on sky-signs and hoardings in grant and renewal of such licenses. It needs no elaboration that in the contemporary times, the landscape of sky-signs and hoardings has undergone a profound transformation. It is no more painted metal boards, the outdoor advertisement is now characterized by dynamic high resolution electronic screens, allowing an unprecedented campaign flexibility. Multiple advertisements on a single hoarding throughout the day have become the new norm, unlike a single advertisement of the bygone era. This transformation has induced significant changes in the regulatory control and the safety mandates, owing to the increasing scale and complexity of the sky-signs and hoarding structures. Such changes include special norms and conditions on structural stability requiring reports
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It is now well settled that the expression “fee” is also comprehended in the expression “tax” for the purpose of Article 265 and even for the collection of a “fee”, authority of law (i.e. legislative....
(1) Levy of tax on advertisement(s) – Imposition of royalty cannot be equated with imposition of tax/levy – Royalty and tax cannot be equated – Royalty and tax are not one and same.(2) Estoppel – Con....
License fees can be regulatory rather than tied directly to specific services, requiring reasonable correlation with total expenses incurred.
Amendments to municipal fee structures were quashed for failing to rectify judicially identified legal flaws, emphasizing the principle of quid pro quo in administrative fees.
The court established that the imposition of delay fees by circular without statutory authority contradicts the principles of law, rendering such fees arbitrary and illegal.
The Central Government is empowered under Section 211 of the Motor Vehicles Act to levy additional fees for delayed applications related to driving licenses and vehicle registrations, which are not p....
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