Provided that no tax shall be levied on any cart which is kept or used for any purpose other than for cart mentioned in the Schedule II.

Levy of tax on advertisements Levy of tax on advertisements:

1. (1) Every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding, frame, post, structure or upon or in any moving vehicle any advertisement or who displays any advertisement to public view in any manner whatsoever visible from a public street or public place (including any advertisement placed in a verandah or occupied building) shall pay to the Commissioner a tax calculated at such rates and in such manner and subject to such exemptions as may be prescribed: Provided that the tax shall not be levied on any advertisement which—
   • (a) relates to a public meeting, or to an election to any legislative body or the Corporation or to a candidature in respect of such an election;
   • (b) is exhibited within the window of any building if the advertisement relates to the trade, profession or business carried on in that building;
   • (c) relates to the trade, profession or business carried on within