Section 204(1) in Kolkata Municipal Corporation Act, 1980
(1)Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding, frame, post, kiosk or structure any advertisement or, 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 cinematograph) 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 the Corporation may determine by regulations [or as the budget estimate shall state under sub-section (3) of section 131] [Inserted by section 13(1)(a) of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997.] :[ xxx ] [First proviso omitted by section 13(1)(b), ibid, w.e.f, 22.12.1997.][Provided that] [Substituted by section 13(1)(c) of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997, for the words "provident further that" .] a surcharge not exceeding fifty per cent. of the applicable rate may be imposed on any advertisement on display in temporary fairs, exhibitions, sports events or cultural or social programmes.
