Section 135 in Karnataka Municipal Corporations Act, 1976
135. Prohibition of advertisements without written permission of Commissioner.
(1)No advertisement shall, after the levy of the tax under section 134 has been determined upon by the corporation, be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure within the city or shall be displayed in any manner whatsoever in any place without the written permission of the Commissioner.(2)The Commissioner shall not grant such permission if,-(i)the advertisement contravenes any bye-law made by the corporation; or(ii)the tax, if any, due in respect of the advertisement has not been paid.(3)Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the Commissioner shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permission:Provided that the provisions of this section shall not apply to any advertisement erected, exhibited, fixed or retained on the premises of a railway relating to the business of a railway.
