Section 17C(1) in New Town, Kolkata Development Authority Act, 2007
(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 a public street or public place (including any advertisement exhibited by means of cinematograph) shall pay 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 Development Authority may determine by regulations:Provided that a surcharge not exceeding fifty per cent, of the applicable rate maybe imposed on any advertisement on display In temporary fairs, exhibitions, sports events or cultural or social programmes.
