Section 142 in West Bengal Municipal Corporation Act, 2006
142. Tax on advertisement.
(1)Every person, who erects, exhibits, fixes, or retains upon or over any land, building, wall, hoarding, frame, post, kiosk, structure, neon-sign or sky-sign, or on, upon, or in, any vehicle any advertisement, or who displays any advertisement to public view in any manner whatsoever, visible from a public street or other public place (including any advertisement exhibited by means of cinematograph or broadcast by radio or television), shall pay for every such advertisement, which is so erected, exhibited, fixed, retained or displayed to public view, a tax at such rate, not below the rate mentioned in Schedule III, as the Corporation may determine.(2)When any person pays any tax for any advertisement under sub-section (1), the Commissioner shall grant him a licence in respect of such advertisement specifying the period for which it shall be valid.(3)The Corporation may by regulations determine the conditions for the grant of licence, and the time for, and the manner of, payment of the tax under this section.
