Section 107B in Tamil Nadu District Municipalities Act, 1920
107B. Prohibition of advertisements without written permission of executive authority.
(1)No advertisement shall, after the levy of the tax under section 107-A has been determined upon in the municipal council, be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure within the municipality or shall be displayed in any manner whatsoever in any place without the written permission of the executive authority.(2)The executive authority shall not grant such permission if-(i)the advertisement contravenes any by-law made by the municipal council under clause (28) of section 306; or(ii)the tax, if any, due in respect of the advertisement has not been paid; or(iii)the erection, exhibition, fixation or retention of the advertisement is an offence under the Tamil Nadu Open Places (Prevention of Disfigurement) Act, 1959 (Tamil Nadu Act 2 of 1959).(3)Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the executive authority shall grant permission for the period to which the payment of the 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.
