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HIGH COURT OF DELHI
VIBHU BAKHRU, J
SPORTS & LEISURE APPAREL LTD. – Appellant
Versus
MCD AND ANR. – Respondent
| Table of Content |
|---|
| 1. validity of mcd charges under law (Para 1 , 2) |
| 2. overview of factual background (Para 3) |
| 3. parties' arguments on legal authority (Para 4 , 5) |
| 4. nature of impugned charges (Para 6 , 7) |
| 5. definition and distinction of fees vs taxes (Para 8 , 9 , 10) |
| 6. comparison of regulatory fees with traditional fees (Para 11 , 12 , 13) |
| 7. legal authority for fee imposition (Para 14 , 15 , 16) |
| 8. constitutional provisions apply (Para 17 , 18 , 19) |
| 9. authority from dmc act examined (Para 20 , 21 , 22) |
| 10. limits of supreme court authority under article 142 (Para 23 , 24 , 25) |
| 11. legal vs substantive rights balance (Para 26 , 27) |
| 12. clarification of m.c. mehta i context (Para 28 , 29 , 30) |
| 13. explicit distinction of revenue generation (Para 31 , 32) |
| 14. supreme court's role in outdoor advertising (Para 33 , 34) |
| 15. implementation requires law adherence (Para 35 , 36) |
| 16. inferences and implications in taxation authority (Para 37 , 39 , 40) |
| 17. final verdict and reasoning (Para 41 , 42 , 43 , 44 , 45) |
| 18. petition response and future actions (Para 46 , 47) |
JUDGMENT
VIBHU BAKHRU, J
1. The petitioner inter alia impugns an order dated 24.06.2010 (hereafter the ‘impugned order’) passed by the Offi
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