Section 12 in Bhubaneswar Municipal Corporation Tax on Advertisements Regulations, 2006
12. Licensed or registered advertisement.
(a)No person except licensed or registered advertisers or agencies shall be allowed to undertake display of advertisements on behalf of other persons or agencies, but shall enroll themselves as licensed or registered advertisers with the Corporation by furnishing the required information, documents, security as may be determined by Commissioner and shall pay the license fee or registration fee and security deposit as may be determined by the Commissioner from time to time.(b)Persons intending to entrust the work of displaying advertisement on their behalf shall not entrust it to any unlicensed or unregistered advertiser.(c)A licensed or registered advertiser shall before displaying or causing the display of advertisements, satisfy himself that, the tax due thereon has been paid to the Corporation and the Commissioner's approval obtained thereof.(d)All licensed or registered advertiser shall maintain proper record of advertisements displayed by him and produce the same whenever required for inspection by the Commissioner or any other officer authorized by him.
