Prohibition of advertisements without written permission of municipal council

(1) No advertisement shall, after the levy of the tax or fee under section 94 has been determined upon by the municipal council, be exhibited, erected, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or shall be displayed in any manner whatsoever in any place within the municipal area without the written permission of the municipal council, granted in accordance with bye-laws made under this Act. (2) The municipal council shall not grant such permission if,— (i) the advertisement contravenes any bye-laws made under this Act; or (ii) the tax or fee, if any, due in respect of the advertisement has not been paid. (3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the municipal council shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permission.