SC junks KMC plea on Rs 51.18L World Cup ad-tax demand

Kolkata: The Supreme Court has dismissed the Kolkata Municipal Corporation’s (KMC) special leave petition challenging a Calcutta High Court order that had quashed the civic body’s demand for Rs 51.18 lakh from the Cricket Association of Bengal (CAB) towards advertisement tax during the 1996 Cricket World Cup.

KMC had issued the demand notice for advertisements displayed during the tournament’s inaugural ceremony on February 11, 1996, and the semifinal match

on March 13, 1996, both held at Eden Gardens.

The dispute, lingering for nearly 30 years, reached the apex court after a division bench of the Calcutta High Court upheld a 2015 single-judge ruling in favour of CAB.

The high court had noted that CAB is the lessee of Eden Gardens, which is owned by the Ministry of Defence, and observed that the stadium could not be classified as a “public place” for the purpose of levying advertisement tax.

The division bench had underscored that a location ceases to be a public place when access is subject to conditions. “A public place must be accessible to an indeterminate number of people without any hindrance or condition,” the court observed, adding that

allowing large crowds for events does not by itself make the

venue public.

KMC’s contention that advertisements inside and outside the stadium were visible from public areas did not persuade the bench, which declined to interfere with the single judge’s decision.

With the Supreme Court refusing to entertain KMC’s appeal, the civic body’s decades-old claim stands finally dismissed.