Section 424(2) in The Orissa Municipal Corporation Act, 2003
(2)Where any advertisement is erected, exhibited, fixed or retained after three months from the commencement of this Act upon any land, building, wall, hoarding or structure, save and except as permitted or exempted from permission as hereinbefore provided, the owner or person in occupation of such land, building, wall, hoarding or structure shall be deemed to be the person who has erected, exhibited, fixed, or retained such advertisement in contravention of the provisions of this section, unless he proves that such contravention was committed by a person not in his employment or under his control or was committed without this connivance.
