Law: Companies Act, 2017

Section: 22

JUDGMENT: AYESHA A. MALIK JUSTICE:---.--- This common judgment decides upon the issues raised in the instant Petition along with connected Petitions, as detailed in Schedule "A" appended with the judgment, as all Petitions question the levy of advertisement fee by the Respondents. 2. The Petitioners before the Court are primarily banking companies who have challenged the levy of advertisement fee as imposed by the various different Respondent authorities. The Petitioners have been asked to pay advertisement fee for the signboards affixed at their branches. In some cases the fee is being charged for neon signs, stickers and other forms of signage, on the windows of the branch, ATM cabins and elsewhere. Also before the Court are different companies such as Bata Pakistan Limited, Punjab Beverages, Agha Khan Hospital, TCS, Singer Pakistan, Coca Cola Beverages and Riaz Bottlers who have also been levied advertisement fee for the affixation of signboard at their office premises, shops and hospitals along with neon signs and other materials, similar to the Banks. One set of Petitioners before this Court are contractors who specialize in the business of outdoor advertisement and install bill boards and sky signs in various different cities of Punjab. They have been charged advertisement fee for outdoor billboards and sky boards and other forms of advertisement. Most of the Petitioners have also impugned the demand notices issued by the Respondents for payment of advertisement fee. The Respondent authorities before the Court are: (i) Local Government(s); (ii) Cantonment Boards; (iii) Parks and Horticulture Authority ("PHA"); (iv) Defence Housing Authority ("DHA") and (v) National Highway Authority ("NHA"). 3. So far as the Petitioners are concerned, the common argument in all cases is that they are banking companies or corporate entities who display their corporate information through signboards in compliance with Section 22 of the Companies Act, 2017 ("Companies Act") which requires the display of the name of the company in a conspicuous position outside the registered office and every office or place of business as well as the branch under the Licensing Policy of the…

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