Section 240(2) in The Orissa Municipal Corporation Act, 2003
(2)The Commissioner shall not grant such permission, if -(a)a licence for the use of the particular site for the purpose of advertisement has not been taken; or(b)the advertisement contravenes any provisions of this Act or the rules or the regulations made thereunder; or(c)the tax, if any, due in respect of the advertisement has not been paid.
