(3)Notwithstanding anything contained herein above no tax shall be levied on any advertisement which-(a)relates to a public meeting or to a election to parliament or the State Legislature or a Municipality or any other local authority; or(b)is exhibited within the window of any building if the advertisement relates to any trade or business carried on in that building ; or(c)relates to the name of the land or the building or to the name of the owner or the occupier of such land or building ; or(d)relates to the business of railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration ; or(e)relates to any activity of Government or a local body.
