Section 204(2) in Kolkata Municipal Corporation Act, 1980
(2)Notwithstanding the provisions' of sub-section (1), no tax shall be levied under this section on any advertisement which (a)[ relates to 'non-Commercial advertisement' or 'advertisement related to public interest' as defined in the Explanation to sub-section (4) of section 202 ; or] [Substituted by the Kolkata Municipal Corporation (Second Amendment) Act, 2006 (West Bengal Act No. 29 of 2006) w.e.f. 1.12.2008.](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 Government or the Corporation.
