Supreme Court Upholds Dismissal of Advert Tax Demand on Cricket Association

The Supreme Court dismissed Kolkata Municipal Corporation's plea against a demand notice for advertisement tax from the Cricket Association of Bengal. The high court ruled that Eden Gardens is not a public place, nullifying the corporation's claims based on tax laws.

The Supreme Court has dismissed the Kolkata Municipal Corporation's appeal challenging a high court order quashing a demand for Rs 51.18 lakh in advertisement tax from the Cricket Association of Bengal, related to the 1996 Cricket World Cup held at Eden Gardens.

The corporation had previously issued the demand notice in March 1996, arguing that the tax was owed for advertisements displayed during the World Cup's inaugural ceremony and a semifinal match. However, the Calcutta High Court ruled Eden Gardens is not a public place, invalidating the corporation's claims.

The Supreme Court's decision follows the high court's earlier affirmation that public access restrictions at the stadium preclude it from being considered a public space. Consequently, the corporation's reliance on municipal tax provisions was deemed unjustified.

(With inputs from agencies.)