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| (1) |
Every person, who erects, exhibits, fixes or retains upon or
over any land, building, wall, hoarding; frame, post or structure or upon or in
any vehicle any advertisement or, who displays any advertisement to public view
in any manner whatsoever, visible from public street or public place ( including
any advertisement exhibited by means of cinematographs), shall pay for every advertisement
which is so erected, exhibited, fixed or retained or so displayed to public view,
a tax calculated at such rates not exceeding those specified in the Fourth Schedule
as the Council may determine: | |
Provided that no tax shall be levied under this section on
any advertisement which- | | |
| (a) |
relates to a public meeting, or to an election to Parliament
or the Legislative Assembly of Delhi; or |
| (b) |
is exhibited within the window of any building if the advertisement
relates to the trade, profession or business carried on in that building; or |
| (c)
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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 so such land or building or any effects theirin or to any
sale, entertainment or meeting to be held on or upon or in the same; or |
| (d)
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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 occupier of such
land or building; or | | (e)
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relates to the business of a railway administration and is
exhibited within any railway station or upon any wall or other property of a railway
administration; or | | (f)
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relates to any activity of the Central Government or the Government
or the Council. | | | (2)
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The tax 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-law made in this behalf. |
| Explanation
1.
| |
The word "structure" in this section includes any movable board
on wheels used as an advertisement or an advertisement medium. |
| Explanation
2. | |
The word "advertisement" in relation to a tax on advertisement
under this Act means any word, letter, model, sign, placard, notice, device or
representation, whether illuminated or not, in the nature of and employed wholly
or in part for the purposes of advertisement, announcement or direction. |
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