(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 public street or public place including any advertisement exhibited by means of cinematography, video or cables operated by cable operators, shall play 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 Government may determine:Provided that different rates may be determined in different Municipalities and for different types of advertisements in the same Municipality:Provided further that a surcharge not exceeding fifty per cent of the applicable rate, as may be determined by the Government may be imposed on any advertisement on display in temporary fairs, exhibitions, sports events or cultural or social programmes.(2)Notwithstanding the provisions of sub-section (1), no tax shall be levied under this section on any advertisement which, -(a)Relates to a public meeting or to an election to Parliament or the Legislative Assembly of the State or the Municipality or to candidature in respect of such election; or(b)Is exhibited within the window of any building, if the advertisement relates to the trade, profession or business carried on in the 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 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)Is exhibited within the airport or upon any wall or other property of the airport authority and relates to the airport administration of exhibited on any bus stand or transport terminal and relates to the bus or transport service; or(g)Relates to any activity of the Government of India or the State 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 municipality may be regulations, determine.
