Section 159 in The Coimbatore City Municipal Corporation Act, 1981
159. Prohibition of advertisements without written permission of Commissioner.
(1)No advertisement shall, after the levy of the tax under section 158 has been determined upon by the council, 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 by-law made by the council under clause (30) of section 432; or(ii)the tax, if any, due in respect of the advertisement has not been paid; or(iii)the erection, exhibition, fixation or retention of the advertisement is an offence under the Tamil Nadu Open Places (Prevention of the Disfigurement) Act, 1959 (Tamil Nadu Act II of 1959).(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 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.
