The Municipality may levy a fire tax on any building as a percentage of Fire tax

property tax as may be specified by regulations : ’ Provided that a surcharge may be levied on such fire tax at such rate as may be specified by regulations for any non-residential building. Chapter-XV[ Tax on advertisements other than advertisements in Newspapers and Licence fees for advertisement spaces 139. ( 1) No person shall erect, exhibit, fix or retain upon or over any land, Prohibition of building, wall, hoarding, frame, post, kiosk, structure, vehicle, neon sign or sky- Advertisements sign any advertisement, or display any advertisement to public view in any Without written manner whatsoever (including any advertisement exhibited by means of permission of cinematograph), visible from a public skeet or public place, in any place within the Chief Municipal the municipal area without the permission, in writing, of the Chief Municipal Executive Officer/ Executive Officer/ Municipal Executive Officer. Municipal Executive Officer.

1. (2) The Chief Municipal Executive Officer/Municipal Executive Officer shal1 not grant such permission, if- (a)a licence for the use of the particular site for the purpose of advertisement has not been taken, or
   • (b) the advertisement contravenes any provisions of this Act or the rues or the regulations made thereunder or
   • (c) the tax, if any, due in respect of the advertisement has not been paid.
2. (3) No person shall broadcast any advertisement, on radio or television, without the permission, in writing, of the Chief Municipal Executive Officer/Municipal