HMC Act 104Chapter IV · Part IV – [Taxation And Application Fee For Enlistment] [Heading substituted for the heading 'Taxation' by W.B. Act 10 of 1992.]
Section 104 ·
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No advertisement for which tax is payable under section 103 shall be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure or shall be displayed to public view in any manner whatsoever in any place unless the tax is paid. Presumption in case of contravention.
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