Prohibition of advertisements without written permission

(1) No advertisement shall, after the levy of the tax under section 152 had been determined upon by the council, be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure within the municipality or shall be displayed in any manner whatsoever in any place without the written permission of the Commissioner.

1. (2) The Commissioner shall not grant such permission if.(i) the advertisement contravenes any bye-law made by the council under this Act; or (ii) the tax, if any, due in respect of the advertisement has not been paid.
2. (3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the Commissioner 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: Provided that the provisions of this section shall not apply to any advertisement erected, exhibited, fixed or retained on the premises of a railway administration relating to the business of a railway administration. *154. Permission of the Commissioner to become void in certain cases.- The permission granted under section 153 shall become void in the following cases, namely.-
   • (a) if any addition to the advertisement be made, except for the purpose of making it secure, under the direction of the Commissioner;
   • (b) if any material change be made in the advertisement or any part thereof;
   • (c) if the advertisement or any part thereof falls otherwise than through accident;
   • (d) if any addition or alteration be made to, or in, the land, building, wall, hoarding or structure upon or over which the advertisement is erected, exhibited, fixed or retained, and such addition or alteration involves the disturbance of the advertisement or any part thereof; and The section came into force on the 1st day of August 1976 vide Extraordinary Gazette No.342, dated 29th July, 1976.
   • (e) if the buildings, wall, hoarding or structure upon or over which the advertisement is erected, exhibited fixed or retained be demolished or destroyed.
     • • 155. Owner or person in occupation to be deemed responsible.- Where any advertisement is erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure in contravention of the provisions of section 152 or section 153 or after the written permission for the erection, exhibition, fixation or retention thereof for any period shall have expired or become void, the owner or person in occupation of such land, building, wall, hoarding or structure shall be deemed to be the person who has erected, exhibited, fixed or retained such advertisement in such contravention unless he proves that such contravention was committed by a person not in his employment or under his control or was committed without his connivance.
     • • 156. Removal of unauthorised advertisements.- If any advertisement be erected, exhibited, fixed or retained contrary to the provisions of section 152 or section 153 or after the written permission for the erection, exhibition, fixation, or retention thereof for any period shall have expired or become void, the Commissioner may, by notice in writing, require the owner or occupier of the land, building, wall, hoarding or structure upon or over which the same is erected, exhibited, fixed or retained to take down or remove such advertisement or may enter any building, land or property and have the advertisement removed.
     • • 157. Collection of tax on advertisement.- The Commissioner may farm out the collection of any tax on advertisement leviable under section 152 for any period not exceeding one year at a time on such terms and conditions as may be provided for in the bye-laws made under this Act. Duty on transfers of property
     • • 158. Method of assessment of duty on transfers of property.- The duty on transfer of property shall be levied ---
   • (a) in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 (Central Act 2 of 1899) as extended to the Union territory, on every instrument of the description specified in Schedule VIII which relates to immovable property situated within the limits of a municipality; and The section came into force on the 1st day of August 1976 vide Extraordinary Gazette No.342, dated 29th July, 1976.
   • (b) at such rate as may be fixed by the Government, not exceeding five per centum, on the amount specified in Schedule VIII.