Section 204 in Kolkata Municipal Corporation Act, 1980
204. Tax on advertisements.
(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] [Inserted by section 13(1)(a) of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997.] :[ xxx ] [First proviso omitted by section 13(1)(b), ibid, w.e.f, 22.12.1997.][Provided that] [Substituted by section 13(1)(c) of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997, for the words "provident further that" .] 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.(2)Notwithstanding the provisions' of sub-section (1), no tax shall be levied under this section on any advertisement which (a)[ relates to 'non-Commercial advertisement' or 'advertisement related to public interest' as defined in the Explanation to sub-section (4) of section 202 ; or] [Substituted by the Kolkata Municipal Corporation (Second Amendment) Act, 2006 (West Bengal Act No. 29 of 2006) w.e.f. 1.12.2008.](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.(3)The tax on any advertisement leviable under this section shall be payable in advance in such number of instalments and in such manner as the Corporation may by regulations determine [or as the budget estimate shall state under sub-section (3) of section 131] [Inserted by section 13(2), of the Kolkata Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997.]:Provided that the Corporation may under the terms and conditions of the licence under section 203 require the licensee to collect and pay to the Corporation, subject to a deduction of five per cent to be kept by him as collection charges, the amount of tax in respect of such advertisements as are displayed on any site for which he is the licensee.
