The Supreme Court on Friday upheld a Calcutta High Court ruling from June that Eden Gardens is not a “public place,” preventing the Kolkata Municipal Corporation from imposing advertisement tax on ads placed inside the stadium during the 1996 Cricket World Cup.
A bench of Justices Vikram Nath and Sandeep Nath dismissed the corporation’s appeal challenging the HC order that quashed a demand notice for ₹51.18 lakh as advertisement tax on the Cricket Association of Bengal (CAB).
The bench upheld the HC’s view that the public didn’t have an absolute or unrestricted right of access to Eden Gardens during the World Cup, and just because the stadium could accommodate a huge number of people that would not per se make it a public place. The HC had further observed that CAB, the lessee of the stadium, could deny permission to anybody to enter the premises even if the person was willing to pay for the ticket.
KMC had issued a demand notice on March 27, 1996, claiming ₹51.18 lakh from the CAB towards advertisement tax for the inaugural ceremony and a semifinal match of the 1996 World Cup held at the Eden Gardens.
Source #ET
