THE NEW DELHI MUNICIPAL COUNCIL ACT, 1994

CHAPTER - VIII
TAXATION

Tax on advertisements other than advertisements published in the newspapers

Presumption in case of contravention.
91.
 
 

Where any advertisement has been erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon in any vehicle or displayed to public view from a public street or public place in contravention of the provisions of this Act or any bye-laws made thereunder, it shall be presumed, unless and until contrary is proved, that the contravention has been committed by the person or the persons on whose behalf the advertisement purports to be or the agents of such person or persons.

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