Section 107B(3) in Tamil Nadu District Municipalities Act, 1920
(3)Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the executive authority 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 administration relating to the business of a railway administration.
