Page 1 of 2. IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No. 7829 of 2015 Bharti Airtel Ltd. ..... Petitioner Mr. S.K. Rath, Advocate -versus- Sambalpur Municipal Corporation & Ors. ..... Opposite Parties Mr. A. Tripathy, AGA CORAM: THE HON'BLE MR. JUSTICE BIRAJA PRASANNA SATAPATHY ORDER 12.05.2025 Order No. 08 1. This matter is taken up through hybrid mode. 2. Heard learned counsel for the Petitioner and learned counsel appearing for the Opp. Parties. 3. Petitioner has filed the present writ petition inter alia with the following prayer:- “That the Hon’ble Court may graciously be pleased to admit this writ application and after hearing the parties issues Rule Nisi calling upon the opp.parties to show cause as to why the demand notice dated 09.03.2015, for payment of Advertisement Tax, by the Sambalpur Municipal Corporation, shall not be quashed declaring the same as illegal and unreasonable, and in case Opp. Parties do not show cause or shows in sufficient or wrong cause the Hon’ble Court may make the Rule absolute by quashing demand notice dated 09.03.2015, under Annexure-1 with a declaration that no advertisement tax is payable by the petitioner in respect of all the Glow signs, Frame, Post, Kiosk, structure, neon-sign or sky sign, and hoarding erected by the petitioner at the request of its dealers, distributors, and/or retailers on land and/or building from which they Page 2 of 2. are carrying on business of providing the services of the petitioner; An Order of injunction be made restraining the respondents from making any demand for or from realizing or attempting to realize any advertisement tax in respect of the glow sign, Frame, Post, Kisok, Structure, neon-sign, and hoarding erected on all of its Office Premises, Showroms, and/or the dealer/distributor premises, and/or Retailers on the land and/or building of providing the services of the petitioner, And May pass such other order (s)/direction(s) deem fit and proper for the interest of justice. And for this act of kindness, the petitioner shall as in duty bound ever pray.” 4. However, taking into account the claim raised in the present Writ Petition, liberty is granted to the Petitioner to make a fresh representation before Opp. Party No. 2 by enclosing all the relevant documents and citations in support of his claim, if any, within a period of three (3) weeks hence. 5. It is observed that if such representation is filed within the aforesaid time period, Opp. Party No. 2 shall do well to take a lawful decision on the same within a period of three (3) months from the date of receipt of such representation. The order so passed by Opp. Party No. 2 be communicated to the Petitioner. 6. With the aforesaid observation and direction, the Writ Petition is disposed of. (BIRAJA PRASANNA SATAPATHY) Judge Jyoti