( 1) Every person, who erects, exhibits, fixes or retains upon or over any Tax on

land, building, wall, hoarding, frame, post, kiosk, structure, vehicle, neon-sign or advertisement. sky-sign any advertisement, or displays any advertisement to public view in any manner whatsoever (including any advertisement exhibited by means of cinematograph ), visible from a public street or pubic place in any location in a municipal area including an airport or a port or a railway station, shall for every advertisement, which is so erected, exhibited, fixed or retained or so displayed to public view, a tax calculated at such rate as may be determined by regulations : Provided that a surcharge, not exceeding fifty per cent of the rate of tax as aforesaid, may be imposed on any advertisement on display in any temporary congregation of whatever nature including fairs, festivals, circus, yatra, exhibitions, sports events, or cultural or social programmes.

1. (2) Notwithstanding anything contained in subsection(1), no tax shall be levied under this section on any advertisement which-
   • (a) relates to a public meeting or to an election to Parliament or the State Legislature or the Municipality or any other local authority or to candidature in respect of such election, or
   • (b) is exhibited within the window of any building, if the advertisement relates to any trade, profession or business carried on in the building, or
   • (c) relates to any trade, profession or business carried on within the land or the building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held on, upon or in such land or building, or
   • (d) relates to the name of the land or the building upon or over which the advertisement is exhibited or the name of the owner or the occupier of such land or building, or
   • (e) relates to the business of any airport or port or railway administration, and is exhibited within such airport or port or railway station or upon any wall or other property of an airport, port or railway station, or
   • (f) relates to any activity of the Central Government or the State Government or any local authority.
2. (3) The tax on any advertisement leviable under this section shall be payable in advance in such instalments, and in such manner, as may be determined by regulations; Provided that the Municipality may under such terms and conditions of licence as may be determined by regulations under section 140, require the licensee to collect, and to pay to the Municipality" subject to a deduction of five per cent of the tax, to be kept by him as collection charges, the amount of tax in respect of such advertisements as are displayed on any site for which the licence has been granted.