Levy of Advertisement Tax —- The petitioner sought direction for setting aside the impugned demand notice dated 13.06.2018. The petitioners claimed to be making payments of advertisement tax regularly despite which the respondents have issued a notice dated 01.12.2014. The petitioner contended that on enactment of the GST, the authority of the respondents to either levy or collect advertisement tax is ousted. Therefore, there could be no demand for advertisement tax post the enactment of the GST Act. The court observed that here is no challenge either to Section 134 of the Karnataka Municipal Corporations Act nor is there a challenge made to GST Act. The only reliefs which have been sought for are for setting aside the impugned demand notice.

Held that:- The Hon’ble High Court dismissed the petition and held that there is no conflict between the power to levy GST under the Act and power of Municipal Corporation to levy advertisement fee or advertisement tax under Section 134 of the Karnataka Municipal Corporations Act.