Section 204(1) in The Calcutta Municipal Corporation Act, 1980
(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 Corporation may determine by regulations [or as the budget estimate shall state under sub-section (3) of section 131] [Words, figures and brackets inserted by W.B. Act 26 of 1997.].[* * * * * *] [Proviso omitted by W.B. Act 26 of 1997.][Provided that] [Words substituted by W.B. Act 26 of 1997.] a surcharge not exceeding fifty per cent, of the applicable rate may be imposed on any advertisement on display in temporary fairs, exhibitions, sports events or cultural or social programmes.
