Section 141(2) in West Bengal Municipal Corporation Act, 2006
(2)The Commissioner or, in his absence, the officer authorised to function as the Commissioner shall, after making such inquiry as may be necessary and within thirty days of the receipt of the application under sub-section (1), grant the person as aforesaid a certificate of enlistment if the application is in order or shall reject the application if it is not in order.E. Tax on advertisement