Provided that such amount shall not be less than an amount equal to one-and- half times of such tax.

Power of Chief Officer in case of contravention: If any advertisement is erected, exhibited, fixed or retained in contravention of the provisions of this Act or any regulations made thereunder, the Chief Officer of the Municipality may, by notice require the owner of the occupier or 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 within forty-eight hours of service of notice, failing which, he may enter nay land, building or property and cause the advertisement to be dismantled, taken down, removed, spoiled, defaced or screened. Explanation]. The word "structure" in this Chapter includes any moveable board on wheels used as an advertisement or advertisement medium. Explanation 2. 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 purpose of advertisement, announcement or direction. Chapter -VI