Amendment status not verified — confirm the current text below against the official source.
If any advertisement is erected, exhibited, fixed or retained in contravention of the provisions of this Act or the regulations made thereunder, the Chairman may require the owner or the occupier of the land, building, wall, hoarding, frame, post, kiosk or structure upon or over which the same is erected, exhibited, fixed or retained, to take down or remove such advertisement or may enter any land, building or property and cause the advertisement to be dismantled, taken down, removed, spoiled, defaced or screened. Presumption in case of contraven- tion. Power of Chairman in. case of contraven- tion. 265 The West Bengal Municipal Act, 1993. Fine for not paying tax on advertise- ments. [West Ben. Act (Part 1V.—Municipal Taxation and Application Fee.— Chapter XL—Application fee and other taxes.—B. Tax on advertise- ments other than advertisements in newspapers.—Section 126.— C. Tax on carts and carriages.—Section 127.) Explanation L —The word "structure" in this Chapter includes any movable board on wheels used as an advertisement or advertisement medium. Explanation IL—The word "advertisement", in relation to a tax on advertisement under this Act, shall mean any word, letter, model, sign, sky-sign, placard, notice, device or representation, whether illuminated or not, in the nature of, and employed wholly or in part for the purposes of, advertisement, announcement or direction.