Section 142(1) in The Delhi Municipal Corporation Act, 1957
(1)Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding, 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 cinema to graphs), 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 not exceeding those specified in the Fifth Schedule as the [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] may determine: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 the [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] 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 on 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 Central [Government] [Substituted by Delhi Act 12 of 2011, section 2(b), "Central Government" (w.e.f. 13-1-2012)] or the [a Corporation.] [Substituted by Delhi Act 12 of 2011, sec.2(a) for "the Corporation" (w.e.f. 13-1-2012)]
