Section 115(1) in Jammu and Kashmir Municipal Corporation Act, 2000
(1)Every Person, who erects, exhibits, fixes or retains upon or over any land, building, wall boarding, frame post or structure or upon or in any vehicle any advertisement or, who displays through advertisement to public view any matter whatsoever visible from the 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 fee calculated at such rates, as may from time to time, be specified by the Government :Provided that no fee shall be levied under this section on any advertisement which :-(a)appears in newspapers, relates to a public meeting, or to an election to Parliament or Legislative Assembly or the Corporation or to candidature in respect of such election ; or(b)is exhibited within the windows or any building if the advertisement relates to the trade, profession or business carried 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 scale 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 all owner or the occupier of such land or building ; or(e)relates to any activity of the Government or Union of India or the Corporation.
