Archive · 15 Nov 2025
Supreme Court Ends 30-Year Eden Gardens Advertisement Tax Dispute
Imagine a big sports stadium like Eden Gardens.
The city government wanted to charge a special tax on ads shown inside the stadium.
But the sports group that runs the stadium said they shouldn't have to pay this tax because the stadium isn't a 'public place' like a park.
A court agreed with the sports group, and now the highest court in the country has also said no to the city government's request.
This means the tax dispute that has been going on for 30 years is finally over, and the sports group doesn't have to pay the tax.
The Supreme Court has dismissed the Kolkata Municipal Corporation's (KMC) plea to collect advertisement tax from the Cricket Association of Bengal (CAB) for Eden Gardens.
This ruling ends a 30-year legal dispute that began in 1996.
The KMC sought to levy tax on advertisements displayed during the 1996 Wills World Cup matches.
Previous rulings by the Calcutta High Court also favored the CAB, stating Eden Gardens is not a 'public place' for tax purposes.
The Supreme Court affirmed that the stadium's visibility to the public does not classify it as a 'public place' for advertisement tax.
- Who
- The Supreme Court of India
- What
- Dismissed a plea by the Kolkata Municipal Corporation (KMC) to collect advertisement tax from the Cricket Association of Bengal (CAB) for in-stadia advertisements at Eden Gardens.
- When
- Friday (specific date not mentioned, but referred to as the present ruling)
- Where
- India, concerning Eden Gardens in Kolkata
- Why
- The Supreme Court upheld the High Court's decision that Eden Gardens is not a 'public place' under the KMC Act for levying advertisement tax, as it is owned by the Union Ministry of Defence and leased to the CAB.
- Court
- Supreme Court of India
- Dispute Duration
- 30 years (since 1996)
- Parties Involved
- Kolkata Municipal Corporation (KMC) vs. Cricket Association of Bengal (CAB)
- Stadium
- Eden Gardens
- Tax Type
- Advertisement tax