(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 an airport or a port or a railway station, shall pay for every advertisement, which is so erected, exhibited, fixed or retained or so displayed to public view, a tax calculated at such rate as may be determined by regulations:(2)Notwithstanding anything contained in sub-section (1), 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 the State Legislature or the municipality or any other local authority or to 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 the 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 and for which permission already taken under the building regulations, 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, 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 port or railway administration, and is exhibited within such airport or port or railway station or upon any wall or other property of airport, port or railway station, 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.
