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F. I. REBELLO, S. C. CHAURASIA, DEVI PRASAD SINGH
ANURAG BANSAL – Appellant
Versus
STATE OF U. P. – Respondent
By the Court.—In pursuance to reference made by a Division Bench of this Court vide order dated 28.10.2010 passed in bunch of writ petitions, leading one of which is Purvanchal Advertising Association v. State of U.P., 2011(2) ADJ 161 (DB)(LB) instant Full Bench has been constituted.
2. The bunch of writ petitions have been filed by the advertising agencies challenging the vires of the Municipal Corporation (Assessment and Collection of Tax on Advertisement) Rules, 2009 (hereinafter referred to as the Rules) mainly on the ground that the Rules are ultra vires to the constitutional mandate enshrined under Article 19(1)(a) and 19 (1)(g) of the Constitution of India. Rule has been also impugned being framed in contravention of statutory provisions contained in the U.P. Municipal Corporation Act, 1959 (hereinafter referred to as the Act.).
3. While making reference vide order dated 28.10.2010, the Division Bench of this Court at Lucknow had shown its disagreement to a judgment of another Division Bench delivered at Allahabad whereby identical writ petition was dismissed. The case is in Taj Advertising and others v. State of U.P. and others, 2010(5) ADJ 272 (DB). It would be conve
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