LINKS ADVERTISERS & BUSINESS PROMOTERS vs COMMISSIONER, CORPORATION OF THE CITY OFB

The Supreme Court interpreted Section 136 of the City of Bangalore Municipal Corporation Act, 1949, which mandates a tax on advertisements displayed in public view. The Court held that the term 'fronting' in the third proviso qualifies the advertisement, not the railway property, meaning that advertisements facing a public street, even if within railway premises, are subject to tax. The appeal was dismissed, affirming that the advertisements were exigible to tax as they were visible to the public and not exempt under the proviso.