Section 424(1)(b) in The Orissa Municipal Corporation Act, 2003
(b)relates to the trade or business carried on within the land or building upon 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 me&ting to be held upon or in the same or to the trade or business carried on by the owner of any vehicle upon which such advertisement is exhibited; or