Section 174 in Gauhati Municipal Corporation Act, 1971
174. Prohibition of advertisements without written permission of the Commissioner.
(1)No advertisement shall be erected, exhibited, fixed or retained upon or over any land building, wall, hoarding, frame, post or structure or upon or in vehicle or shall be displayed in any manner whatsoever in any place in the city without the written permission of the Commissioner granted in accordance with bye-laws made under this Act.(2)The Commissioner shall not grant such permission, if -(a)The advertisement contravenes any bye-law made under this Act; or(b)The tax, due in respect of the advertisement has not been paid.(3)Subject to the provisions of sub-section (2) in the case of an advertisements liable to the advertisement tax, the Commissioner shall grant permission for the period so which the payment of the tax relates and no fee shall be charged in respect of such permission.
