Supreme Court Rules: Eden Gardens Stadium Is Not a “Public Place” for Advertisement Tax Purposes
The Supreme Court has delivered a significant judgment in a long-running dispute originating from advertisements displayed during the 1996 Wills World Cup. By affirming the 2025 Calcutta High Court order, the Court has clarified the meaning of “public place” under municipal taxation law and set important procedural standards for local authorities. Background of the Dispute The controversy dates back to advertisements displayed inside Eden Gardens Stadium during two major World Cup events: Inaugural ceremony on 11 February 1996 Semi-final match on 13 March 1996 On 27 March 1996, the Kolkata Municipal Corporation (KMC) issued a tax demand of ₹51,18,450 to the Cricket Association of Bengal (CAB) under Section 204 of the Kolkata Municipal Corporation Act, 1980, alleging that advertisements displayed inside the stadium attracted advertisement tax. CAB challenged the tax demand before the Calcutta High Court, ultimately resulting in a litigation battle that lasted nearly three d...