Section 159(2) in The Coimbatore City Municipal Corporation Act, 1981
(2)The Commissioner shall not grant such permission if-(i)the advertisement contravenes any by-law made by the council under clause (30) of section 432; 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 the Disfigurement) Act, 1959 (Tamil Nadu Act II of 1959).