- Every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding or structure in a municipal area any advertisement or who displays any advertisement to public view in any manner whatsoever in any place in such area, whether public or private, shall pay on every such advertisement a tax calculated at such rates and in such manner and subject to such exemptions as the Council with the approval of the Government, by resolution determine:[Provided that the rates shall not be less than the rate specified by the Government for this purpose.] [Added for by Act 14 of 1999, w.e.f. 24-3-1999.]Provided further that the tax under this section in any advertisement displayed in a public service vehicle as defined in the Motor Vehicles Act, 1988 (Central Act 59 of 1988 ) passing through the local limits of more than one local authority shall be levied by a Municipality only if such vehicle-fa) commences its operation from the municipal area of that Municipality; or(b)commences its operation from a place other than a municipal area and passes through that municipal area before it passes through the local limits of any other local authority:Provided also that no tax shall be leived under this section on any advertisement or a notice:-(a)of a public meeting; or(b)of an election to any legislative body or a Municipality, or a Panchayat; or(c)of a candidature in respect of such an election:Provided also that no such tax shall be levied on any advertisement which is not a sky sign and which-(a)is exhibited within the window of any building which is not a public place; or(b)relates to the trade 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 upon or in the same; or(c)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(d)relates to the business of any railway administration; or(e)is exhibited within any railway station or upon any wall or other property of a railway administration except any portion of the surface of such wall or property fronting any street.Explanation 1. - The word "structure" in this section shall include any movable board on wheels used as an advertisement or an advertisement medium.Explanation 2. - The expression "sky-sign", in this section, means any advertisement supported on or attached to any post, pole, standard, frame work or other support wholly or in part upon or over any land, building, wall or structure which, or any part of which, sky-sign shall be visible against the sky from some point in any public place and includes all and every part of any such post, pole, standard, frame work or other support. The expression "sky-sign" shall also include any balloon, parachute or other similar device employed wholly or in part for the purposes of any advertisement upon or over any land, building or structure or upon over any public place, but shall not include-(a)any flagstaff, pole, vane, or weather-cock, unless adapted or used wholly or in part for the purpose of any advertisement; or(b)any sign, or any board, frame or other contrivance securely fixed to or on the top of the wall or parapet of any building, or on the cornice or blocking course of any wall, or to the ridge of a roof:Provided that such board, frame or other contrivance be of one continguous face and not open work, and do not extend in the height more than one metre above any part of the wall, or parapet or ridge to, against or on which it is fixed or supported; or(c)any advertisement relating to the name of the land or building, upon or which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or(d)any advertisement relating exclusively to the business of a railway administration and place wholly upon or over any railway, railway station, yard, platform or station approach belonging to a railway administration and so placed that it cannot fall into any street or public place; or(e)any notice of land or buildings to be sold or let, placed upon such land or building.Explanation 3. - Public place shall for the purpose of this section means any place which is open to the use and enjoyment of the public whether it is actually used or enjoyed by the public or not.
