(1)Every person, who erects, 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 public street or public place including any advertisement exhibited by means of cinematography, video or cables operated by cable operators, shall play for every advertisement which is so erected, exhibited fixed or retained or so displayed to public view, a tax calculated at such rate, as the Government may determine:Provided that different rates may be determined in different Municipalities and for different types of advertisements in the same Municipality:Provided further that a surcharge not exceeding fifty per cent of the applicable rate, as may be determined by the Government may be imposed on any advertisement on display in temporary fairs, exhibitions, sports events or cultural or social programmes.
