Amendment status not verified — confirm the current text below against the official source.
(J J Every person, who erects, exhibits fixes or retains upon or la* on over any laud, building, wall, hoarding, frame, post, kiosk or structure any advertisement or, displays any advertisement lo public view in any manner whatsoever, visible from a public street or public placc (including 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 view, a tax calculated al such rate as the Corporalion may determine by regulations JJor as lhe budget estimate shall state under sub-section (3) of seciion 131]: 5sfc * 5k * * ''[Provided thai] a surcharge nol exceeding fifiy per cent, of lhc applicable rate may be imposed on any advertisement on display in temporary fairs, exhibitions, sports evcnls or cultural or social programmes. ' lite words. figures and brackcls wiihin lhc square brack el < wlte mscited by s, 12( I) uf lhe Calcutta Municipal Corporalion (Amendment) Act. 1997 (Weil Ben. Acl XXVI or 1997) -The words wiihin llic square brackcls were suh\iilu[ed (fir lhe words "or acsihclic tksi^n," hy s. 12(2). ihiit. 'Sub-scclion (6) was omitied by s. 17 of the Calculla Municipal Corporation (Amendcincnll Acl. 198!* (West Ben. Acl XXXIt of 19K.1). 'The words, figures and brackcls wiihin lhc squan.' hratkcls were inserted by s. I _1( I Ha) uf lhc Calculla Municipal Corporation (Amendment) Acl. L v'12//; Wcsl Ben. Acl XXV|«f 1997) Tir^l proviso was omilied b> s, 13(1 )(b), ihitl. "Tlic w ords wiihin Ihe square bracket?; were substituted for Ific words "Provided further Tlini" by s l.l( I l[c>. il'ii/. 12 11'.' words iviihin the M|u:i:c hrzckns were substituted JOT (he wtircls "has nol V'LIJII paid." by .s.l 1 (I) nt I he Calculla Municipal Corporal ion (Amendment) Acl. 10 'J 7 (Wl'M Beit Act XXVI of I'jyj). 'Claust (dt was inserted l>) "> ! 1(2). ibid. 682 The Kolkuln Municipal Corporalion Act, I9S0. PL'I 1111 S^iioiL of Municipal Coniniissiiiikir lo become void in certain C2.\."s [Wesl Ben. Acl (Pan IV.—Taxation,—Chapier XIV.—Tax on advertisements other than advertisements in newspapers.—Section 205.) (2) Notwithstanding Lhe provisions of sub-section (I), no lax shall he levied under lhis scclion on any advertisement which— (a) relates io a public meeting or ID an cleclion to Parliament or the Stale Legislature or the Corporation or to candidature in respect of such election; or (b) is exhibited wilhin the window ol" any building if ihe advertisement relates to the trade, profession or husiness carricd on in lhal building; or (c) relates io the trade, profession or business carried on wilhin the land or building upon or over which such advertisement is exhibited or to any sale or letting of such land or huilding or any effects therein or io any sale, entertainment or meeiing io be held on or upon or in the same; or (d) relates io the name of. die land or huildiny upon or over which the advertisement is exhibited or lo the name of the owner or occupier of such land or building; or (e) relates in the business of a railway administration and is exhibited within any railway station or upon any wall or oilier properly oT a railway administration; or (0 relates to any activity ofthe Government nr die Corporaiion. (3) The tax on any advertisement leviable under this seclion shall be payable in advance in such number of instalments and in such manner ns lhe Corporation may by regulations determine 11or as the budget estimate shall Mate under sub-section (3) of seclion 131]: Provided lhal lhe Corporation may under the terms and conditions of (lie licence under scction 203 require lhe licensee lo collccl and pay lo the Corporaiion, subjeel LO a deduction of five per ceni. lo he kept by him as collection charges, ihe amounl of lax in respect of such advertisements as are displayed on any site for which he is the licensee.