Section 103(1) in The Howrah Municipal Corporation Act, 1980
(1)Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding, frame, post, kiosk or structure on, upon, or in any vehicle any advertisement, or who displays any advertisement to public view in any manner whatsoever visible from a public street or other public place, shall pay for every advertisement which is so erected, exhibited, fixed, retained or displayed to public views, a tax at such rate not exceeding the rate mentioned in Schedule IV, as may be determined by the Corporation.
