Section 17C in New Town, Kolkata Development Authority Act, 2007
17C. Tax on Advertisement.
(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 Development Authority may determine by regulations:Provided that a surcharge not exceeding fifty per cent, of the applicable rate maybe imposed on any advertisement on display In temporary fairs, exhibitions, sports events or cultural or social programmes.(2)Chairman may, however, exempt tax if he considers any advertisement which-(a)relates to "advertisement related to public interest" as defined in the Explanation to sub-section (3) of section 137A; or(b)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(c)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(d)relates to any activity of the Government or the Municipality.(3)The tax on any advertisement leviable under this section shall be payable in advance in such number of instalments and in such manner as the Development Authority may by regulations determine.(4)The Development Authority may determine the procedure for collection of tax.
