Section 204(3) in The Calcutta Municipal Corporation Act, 1980
(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 Corporation may be regulations determine :Provided that the Corporation may under the terms and conditions of the licence under section 203 require the licensee to collect and pay to the Corporation, subject to a deduction of five per cent, to be kept by him as collection charges, the amount of tax in respect of such advertisements as are displayed on any site for which he is the licensee.
