Prohibition of advertisements without written permission of Commissioner

Prohibition of advertisements without written permission of Commissioner Explanation 1. - The word ‘‘structure’’ in this section includes any movable board on wheels used as an advertisement or an advertisement medium. Explanation 2. - The word ‘‘advertisement’’ in relation to a tax on advertisement under this Act means any word, letter, model, sign, placard, notice, device or representation whether illuminated or not, in the nature of and employed wholly or in part for the purposes of advertisement, announcement or direction. (1) No advertisement shall be erected, exhibited, fixed or retained upon or over any land, building, wall, boarding, frame, post or structure or upon in any vehicle or shall be displayed in any manner whatsoever in any place within the City without the written permission of the Commissioner granted in accordance with bye-laws made under this Act. (2) The Commissioner shall not grant such permission, if- (a) the advertisement contravenes any bye-law made under this Act ; or (b) the tax, 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 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.