Section 47(1)(xvii) in The West Bengal Panchayat Act, 1973
(xvii)[ fees on erection, exhibition, fixing or retaining upon or over any land, building, wall, hoarding, or structure, any advertisement for public display in any manner whatsoever, in any place whether public or private excepting those exhibited by the State Government in the public interest.] [Clauses (xvi) and (xvii) inserted by W.B. Act 8 of 2003.]