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2h ago

Supreme Court Affirms Eden Gardens Is Not a Public Place for Advertisement Tax

The ruling turns on restricted entry controlled by the Cricket Association of Bengal, defeating KMC’s claim that in-stadia signage was in public view.

Police personnel keep watch outside the Eden Gardens on the first day of first Test between India and South Africa on Friday. (PTI)
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Overview

  • The Supreme Court on November 14 dismissed Kolkata Municipal Corporation’s petition challenging the Calcutta High Court’s decision in the 1996 advertisement tax case.
  • A bench of Justices Vikram Nath and Sandeep Mehta endorsed the High Court’s test that a public place requires absolute, unrestricted access, which Eden Gardens does not offer.
  • The court rejected arguments that visibility from outside or via broadcasts makes the ads taxable under Section 204, noting signage inside the stadium is not visible from any public street or place.
  • Justice Mehta cautioned that extending ‘public view’ to technologies like drones takes the argument too far, and the bench refused to keep the legal question open for future cases.
  • The outcome leaves quashed a ₹51,18,450 demand issued on March 27, 1996 for World Cup displays, with the record noting CAB as lessee and the Union Defence Ministry as owner of the venue.