Eden Gardens Not a Public Place, No Ad Tax Applicable: Calcutta High Court

The Calcutta High Court held that Eden Gardens is not a “public place” since public access is limited and controlled by the Cricket Association of Bengal (CAB).

A division bench held that a public place must offer open and unrestricted access, which Eden Gardens does not.

The court upheld a 2015 decision quashing a ₹51 lakh advertisement tax demand raised by the Kolkata Municipal Corporation for ads displayed during the 1996 World Cup. 

The court stated that the tax was wrongly levied, as the stadium did not meet the legal definition of a public space. (The CMC & Ors v The Cricket Association of West Bengal & Ors)