Section 12(a) in Bhubaneswar Municipal Corporation Tax on Advertisements Regulations, 2006
(a)No person except licensed or registered advertisers or agencies shall be allowed to undertake display of advertisements on behalf of other persons or agencies, but shall enroll themselves as licensed or registered advertisers with the Corporation by furnishing the required information, documents, security as may be determined by Commissioner and shall pay the license fee or registration fee and security deposit as may be determined by the Commissioner from time to time.
