Section 124 in Siliguri Municipal Corporation Act, 1990
124. Tax on advertisement.
(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 view, a tax at such rate, not exceeding the rate mentioned in Schedule IV, as may be determined by the Corporation.(2)When any person pays any tax for any advertisement under sub-section (1), the Chief Executive Officer shall grant him a licence in respect of such advertisement specifying the period for which it is valid.(3)The Corporation may by regulation determine the conditions for the grant of licence under this section and the time for, and the manner of, payment of the tax under this section.
