Tax on advertisements

+[(1) Every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding or structure any advertisement or who displays any advertisement to public view in any manner whatsoever, in any place whether public or private, shall pay on every advertisement which is so erected, exhibited, fixed, retained, or displayed to public view, a tax as determined by the Council at such rates which shall not be less than the rates specified in ScheduleVII. +[(2) The rates of the tax shall be determined by the Council subject to the condition that they shall not be less than the minimum laid down in that Schedule].

Provided that no tax shall be levied under this section on an y advertisement or a notice.-

1. (a) of a public meeting; or
2. (b) of an election to any legislative body or the council; or
3. (c) of a candidature in respect of such an election: Provided further that no such tax shall be levied on advertisement which is not a sky-sign and which.-
4. (a) is exhibited within the window of any building;or
5. (b) relates to the trade or business carried on within the land or 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 upon or in the same; or
6. (c) relates to the name of the land or building upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or
7. (d) relates to the business of any railway administration; or
8. (e) is exhibited within any railway station or upon any wall or other property of a railway administration except any portion of the surface of such wall or property frontingany street. Explanation. 1. -- In this section, “structure” includes any movable board on wheels used as an advertisement or an advertisement medium. The section cameinto forceon the 1st day of August 1976vide Extraordinary Gazette No.342, dated 29th July,1976. Sub-section (1) and (2) of Section 152 has been amended vide Act No.5 of 2017 w.e.f. 17th May, 2017. Explanation. 2.—In this section, “sky-sign” means any advertisement, supported on or attached to any post, pole, standard, frame-work or other support wholly or in part upon or over any land, building, wall or structure which, or any part of which sky-sign, shall be visible against the sky from some point in any public place, including all and every part of any such post, pole, standard, frame-work or other support, and also includes any balloon, parachute or other similar device employed wholly or in part for the purposes of any advertisement upon or over any land, building or structure or upon or over any public place but does not include .-
9. (a) any flagstaff, pole, vane or weather-cock, unless adapted or used wholly or in part for the purposes of any advertisement; or
10. (b) any sign, or any board, frame or other contrivance securely fixed to or on the top of the wall or parapet of any building or on the cornice or blocking course of any wall, or to the ridge of a roof: Provided that such board, frame or other contrivance shall be of one continuous face and not open work, and does not extend in height more than one metre above any part of the wall, or parapet or ridge to, against or on which it is fixed or supported; or
11. (c) any advertisement relating to the name of the land or building upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or
12. (d) any advertisement relating exclusively to the business of a railway administration and placed wholly upon or over any railway, railway station, yard, platform or station approach belonging to a railway administration, and so placed that it cannot fall into any street or public place; or
13. (e) any notice of land or building to be sold, or let placed upon such land or building. Explanation. 3. – In this section, “public place” means any place which is open to the use and enjoyment of the public, whether it is actually used or enjoyed by the public or not.