NEW DELHI MUNICIPAL COMMITTEE vs ALLIED MOTORS PVT. LTD. .

The Supreme Court upheld the High Court's decision to quash the demand for advertisement tax imposed by the New Delhi Municipal Committee under the Punjab Municipal Act, 1911, specifically citing Sections 188(v) and 199. The Court established that the Bye-laws framed by the Committee were not in accordance with the statutory provisions, as they imposed a tax on advertisements that were exempt under the Act. Consequently, the appeal was dismissed, affirming the High Court's ruling in favor of the respondents.