Section 193(2) in Uttar Pradesh Municipal Corporation Act, 1959
(2)The Municipal Commissioner shall not grant such permission if -(i)the advertisement contravenes any bye-law made by the Corporation under [clause (48)] [Substituted by U.P. Act 23 of 1961.] of Section 541, or(ii)the tax, if any, due in respect of the advertisement has not been paid.