Tax on advertisements

Tax on advertisements (1) Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, boarding, frame, post or structure or upon or in any vehicle any advertisement or, who displays any advertisement to public view in any manner whatsoever, visible from a public street or public place (including any advertisement exhibited by means of cinematograph), shall pay for every advertisement which is so erected, exhibited, fixed or retained or so displayed to public view, a tax calculated at such rates, as may from time to time, be specified by the Government. Provided that 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 Legislative Assembly or the Corporation or to candidature in respect of such election; or(b) is exhibited within the window of any building if the advertisement relates to the trade, profession or business carried in that building ; or(c) relates to the trade, profession 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 on or upon or in the same ; or(d) 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(e) relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration ; or(f) relates to any activity of the Government or Union of India or the Corporation. (2) The tax on any advertisement leviable under this section shall be payable in advance in such number of instalments and in such manner as may be determined by bye-laws made in this behalf.