Amendment status not verified — confirm the current text below against the official source.
(I) Every person, who erects, exhibits, fixes ™nrtj.Se’ o r r e t? in s u Po n o r o v e r any land, building, wall hoarding, frame, post or structure or upon or in any vehicle any advertisement or, who displays any advertisement to public view in any manner whatsoever, visible from a public street or public place (includ ing any advertisement exhibited by means of cinematograph) shall pay for every advertisement which is so erected, exhibited, fixed or retained or so displayed to public views, a tax specified in the 'Third Schedule; Provided that no tax shall be levied under this section on any advertisement which— (a) relates to a public meeting or to any election to any legislative body or the Corporation or to the candidature in respect of such election ; or (b) is exhibited within the window of any building if the advertisement rela tes to the trade, profession or business carried on in that building ; or 115 (c) relates to the trade, profession or business carried on within the land or building upon or over which such advertisement is exhibi ted or to any sale or letting of such lands or building or any effects therein or to any sale, entertainment or meeting to be held on or upon or in the same ; 01 ’d) relates to the name of the land or building upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building ; or (e) relates to the business of a railway adminis tration and is exhibited within any railway station or upon any wall or any other property of a railway administration ; or (f) relates to any activity of the Central Govern ment or the State Government or the Cor poration. (2) The Corporation may, by notification in the official Gazette, from time to time, increase the rate specified in the schedule. (3) The tax on any advertisement leviable under this section shall be payable in advance in such number of instalments and in such manner as may be deter mined by rules made in this behalf. Explanation 1:—The word ‘'structure” in this section includes any movable board on wheel used as an advertisement or an advertisement medium. Explanation 2:—The word “advertisement” in relation to a tax on advertisement under this Act means any word, letter, model, sign, placard, notice, device or representation, whether illuminated ©r net in the nature of and employed wholly or in part for the purposes of advertisement, announce ment or direction. Prehiki- 17-4. (1) No advertisement shall be erected, tion ef ad- exhibited, fixed or retained upon or over any land, vwdieaents building, wall, hoarding, frame, post or structure or wriuen'ner- u Po n *r a n Y vehicle or shall be displayed in any rhsioa if manner whatsoever in anyplace in the city without the Centals- the written permission of the Commissioner granted si*wr. jH awtordance with bye-laws made under this Act, 116 (2) The Commission®!' shall not grant such perAis- lion if—■ (a) the advertisement contravenes any bye-law made under this Act ; or (b) the tax, if any, due in respect of the advertise ment has not been paid. (3) Subject to the provisions of sub-section (2) in the case of an advertisement liable to the advertise ment tax, the Commissioner shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permission. 4 Sewninien 1^5. The permission granted under section 174 •of tho Com- shall become void in the following cases, namely— missionsr to bteom void in ceertain (a) if the advertisement contravenes any bye-law made under this Act ; (b) if any material change is made in the adver tisement or any part thereof without the pre vious permission of the Commissioner ; (c) if any addition or alteration is made to, ®r in the building, wall, hoarding, frame, post or structure upon or over which the advertise ment is erected, exhibited, fixed or retained and if such addition or alteration affects the advertisement or any part thereof; and ;d) if the building, wall, hoarding, frame, post or structure over which the advertise ment is erected, exhibited, fixed or retained is demolished or destroyed. rrssumptlon 1?6. Where any advertisement has been erected, •out™*?*- ®»bibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to public view from a public street or public place in contravention of the provisions of this Act or any bye-laws made there under, it shall be presumed unless and until contrary is proved, that the contravention has been committed by the person or the persons on whose behalf the advertisement purports to be er the agents «f such person pmons. 117 Pawn