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[Cites 0, Cited by 0] [Section 123] [Entire Act]

State of West Bengal - Subsection

Section 123(1) in West Bengal Municipal Act, 1993

(1)Every person, who 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 displayed to public view, a tax calculated at such rate as the Board of Councilors may determine by regulations :[Provided that the minimum such rate shall be,-] [Substituted by section 9 of the West Bengal Municipal (Amendment) Act, 2003 (West Bengal Act 13 of 2003), w.e.f. 1.10.2003 for 'Provided that such rate shall not exceed'.]
(a) in the case of posters.(b)in the case ofnon-illuminated advertisements,(c) in the case of illuminatedadvertisements, rupee one per square metre per month;rupees one hundredper square metre per year;rupees two hundred per square metreper year;
(d) in the case of others, the rate which the State Governmentmay determine from time to time;
Provided further that a surcharge, not exceeding fifty per cent of the rate applicable to any case, may be imposed on any advertisement on display in temporary fairs, exhibitions, sports events or cultural or social programmes.