164. Permission of Chief Officer to become void in certain assess.
(1)The permission granted under section 161, shall become void, -(a)If the advertisement contravenes any regulation made under this Act; or(b)If any material change is made in the advertisement or any part thereof without the previous permission of the Chief Officer of the Municipality; or(c)If due to the work by the Government, Municipality or by any statutory authority the advertisement has to be displaced; or(d)If the buildings, wall, hoarding, frame, post or structure over which the advertisement is erected, exhibited, fixed or retained, is demolished or destroyed.(2)When any permission becomes void under Clause (c) of sub-section 91), the advertisement tax shall be refunded in such proportion, as the period for which it becomes void, bears to the total period of the validity of the permission.
