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State of West Bengal - Section

Section 123 in West Bengal Municipal Act, 1993

123. Tax on advertisements.

(1)Every person, who 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 displayed to public view, a tax calculated at such rate as the Board of Councilors may determine by regulations :[Provided that the minimum such rate shall be,-] [Substituted by section 9 of the West Bengal Municipal (Amendment) Act, 2003 (West Bengal Act 13 of 2003), w.e.f. 1.10.2003 for 'Provided that such rate shall not exceed'.]
(a) in the case of posters.(b)in the case ofnon-illuminated advertisements,(c) in the case of illuminatedadvertisements, rupee one per square metre per month;rupees one hundredper square metre per year;rupees two hundred per square metreper year;
(d) in the case of others, the rate which the State Governmentmay determine from time to time;
Provided further that a surcharge, not exceeding fifty per cent of the rate applicable to any case, may be imposed on any advertisement on display in temporary fairs, exhibitions, sports events or cultural or social programmes.
(2)Notwithstanding anything contained in sub-section (1), no tax shall be levied under this section on any advertisement which -
(a)[relates to 'non-commercial advertisement' or 'advertisement related to public interest' as defined in the Explanation to sub-section (4) of section 121; or] [[Substituted by the West Bengal Act 28 of 2006, w.e.f. 1.12.2008, for-
(a)relates to a public meeting or to an election to Parliament or the State Legislature or a Municipality or any other local authority or to any candidature in respect of such election or.]]
(b)is exhibited within the window of any building, if the advertisement relates to any trade, profession or business carried on in that building; or
(c)relates to any trade, profession or business carried on within the land or the 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 the building upon or over which the advertisement is exhibited or to the name of the owner or the 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)relates to any activity of in aid of the Government or a Municipality.
(3)The tax on any advertisement leviable under this section shall be payable in advance in such number of installments and in such manner as the Board of Councilors may by regulations determine:Provided that the Board of Councilors may, under the terms and conditions of a licence, require the licence to collect and pay to the Municipality, subject to a deduction, not exceeding ten 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 licence.