Section 204(2) in The Calcutta Municipal Corporation Act, 1980
(2)Notwithstanding the provisions of sub-section (1), no tax shall be levied under this section on any advertisement which-(a)relates to a public meeting or to an election to Parliament or the State Legislature or the Corporation or to candidature in respect of such election; or(b)is exhibited within the window of any building if the advertisement relates to the trade, profession or business carried on in that building; or(c)relates to the trade, profession or business carried on within the land or building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held on or upon or in the same; or(d)relates to the name of the land or building upon or over which the advertisement is exhibited or to the name of the owner or occupier of such land or building; or(e)relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration; or(f)relates to any activity of the Government or the Corporation.
