Section 115 · Tax on advertisements

^*Tax on advertisements. ––(1) Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, boarding, frame, post or structure or upon or in any vehicle any advertisement or, who displays through advertisements to public view any matter whatsoever visible from the public street or public place (including any advertisement exhibited by means of cinematograph) shall pay for every advertisement which is so erected, exhibited, fixed or retained or so displayed to public view, a fee calculated at such rates, as may from time to time, be specified by the Government :

Provided that no fee shall be levied under this section on any advertisements which :––

(a) appears in newspapers, relates to a public meeting, or to an election to Parliament or Legislative Assembly or the Corporation or to candidature in respect of such election ; or

(b) is exhibited within the windows or any building if the advertisements relates to the trade, profession or business carried in the building ; or

(c) relates to the trade, profession or business carried on within the land or building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effect therein or to any sale, entertainment or meeting to be held on or upon or in the same ; or

(d) relates to the name of the land or building upon or over which the advertisement is exhibited, or to the name of the owner or the occupier of such land or building ; or

(e) relates to any activity of the Government or Union of India or the Corporation.

(2) The fee on any advertisement leviable under this section shall be payable in advance in such number of instalments and in such manner as may be determined by bye-laws made in this behalf.

Explanation–I.–– The word ‘structure’ in this section includes any moveable board on wheels used an as an advertisement or an advertisement medium.

Explanation–II.–– The word ‘advertisement’ in relation to a fee on advertisement under this Act, means any word, letter, model, sign, placard, notice, device or representation whether illuminated or not in nature of and employed wholly or in part for the purposes of advertisement, announcement or direction.