Section 17C(2) in New Town, Kolkata Development Authority Act, 2007
(2)Chairman may, however, exempt tax if he considers any advertisement which-(a)relates to "advertisement related to public interest" as defined in the Explanation to sub-section (3) of section 137A; or(b)relates to the trade, profession or business carried on within the land or building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held on or upon or in the same; or(c)relates to the name of the land or building upon or over which the advertisement is exhibited or to the name of the owner or occupier of such land or building; or(d)relates to any activity of the Government or the Municipality.
