Taxon advertisement

(1) Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding, frame, post, kiosk, structure, vehicle, neon-sign, or sky-sign any advertisement, or displays any advertisement to public view in any manner whatsoever (including any advertisement exhibited by means of cinematograph), visible from a public street or public place in any location in a municipal area including a helipad, shall pay for every advertisement, which is so erected, exhibited, fixed or retained or displayed to public view, a tax calculated at such rate as may be determined by regulations: Provided that a surcharge, not exceeding fifty per cent of the rate of tax as aforesaid, may be imposed on any advertisement on display in any temporary congregation of whatever nature including fairs, festivals, circus, yatra, exhibitions, sports events, or cultural or social programmes. (2) Notwithstanding anything contained in sub-section (I), no tax shall be levied under this section on any advertisement which - (a) relaes to a public meeting, or an election to parliament or the State Legislature or the Municipality or any other local authority, or a candidature in respect of such election, or (b) is exhibited within the window of any building, if the advertisement relates to any trade, profession, or business carried on in such building, or (c) relates to any trade, profession, or business carried on within the land or the building upon or over which such advertisement is exhibited, or any sale or letting of such land or building or any effects therein, or any sale, entertainment, or meeting to be held on, upon, or in, such land or building, or (d) relates to the name of the land or the building upon or over which the advertisement is exhibited or the name of the owner or the occupier of such land or building, or (e) relates to the business of any airport, or helipad, and is exhibited within such airport, or helipad, or upon any wall or other property of any airport or helipad, or (f) relates to any activity of the Central Government or the State Government or any local authority. (3) The tax on any advertisement leviable under this section shall be payable in advance in such installments, and in such manner, as may be determined by regulations: