272. Prohibition of advertisement without written permission of the Secretary.
(1)No advertisement shall, after the levy of the tax under section 271 has been determined upon by the Council, be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure within the municipal area or shall be displayed in any manner whatsoever in any place in that area without the written permission of the Secretary.(2)The Secretary shall not grant such permission if-(i)the advertisement contravenes any bye-law made by the Council under clause (32) of section 567; or(ii)the tax, if any, due in respect of the advertisement has not been paid.(3)Subject to the provisions of sub-section(2), in the case of an advertisement liable to advertisement tax the Secretary shall grant permission for the period to which the payment of tax relates and no fee shall be charged in respect of such permission:Provided that the provisions of this section shall not apply to any advertisement erected, exhibited, fixed or retained on the premises of a railway administration relating to the business of a railway administration.
