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State of Bihar - Section

Section 27 in Bihar Finance Act, 2007

27. Definitions.

- In this Act unless there is anything repugnant in the subject or context:-
(a)"advertisement" includes any erection, fixation, announcement, display, exhibition, publication or communication of an object, matter or thing, whether made temporarily or retained in any manner with a view to attract public attention, for furtherance of any trade, commerce or service, offered, but excludes advertisements published in a newspaper or broadcast by radio or television and any advertisements exhibited or broadcast by any political party;
(b)"advertising agent" means a person who carries on the business of making advertisement on behalf of other persons for cash or deferred payment or other valuable consideration and includes a society, a club, an association, an undivided Hindu family, a firm, company or a corporation and any department of Government carrying on such business of advertisement;
Explanation. - The proprietor of a cinema house or any other place of entertainment who exhibits advertisement by means of cinema slides, film trailers or films on behalf of other persons for cash or deferred payment or other valuable consideration who makes an advertisement to promote his own business shall be deemed to be an advertisement agent for the purpose of this Act.
(c)"newspapers" includes any printed periodical work containing public news or comments on public news;
(d)"month" means a month of the Gregorian Calendar;
(e)"prescribed" means prescribed by rules made under this Act;
(f)"registered advertiser" means an advertiser or advertising agent in possession of a valid certificate of registration granted under the provisions of this Act;
(g)"value of advertisement" means cash or deferred payment or any other valuable consideration received or receivable by an advertising agent in respect of advertisements made by him.