Section 204(3) in Kolkata Municipal Corporation Act, 1980
(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.
