Every valuation made by the Municipal Commissioner or the Executive Officer under this Act shall, subject to the provision of sections 168 and 169, be final.
Chapter - 19 Tax on Advertisements other than Advertisements in Newspapers and License Fees for Advertisement Spaces
171. Prohibition of advertisements without written permission of the Municipal Commissioner or the Executive Officer -
(1) No person shall erect, exhibit, fix or retain upon or over any land, building, wall, hoarding, frame post, kiosk, structure, vehicle, neon-sign or sky-sign, any advertisement or display any advertisement to public view in any >kj[k.M xtV ¼vlk/kkj.k½] o`gLifrokj 9 Qjojh] 2012 497 manner whatsoever (including any advertisement exhibited by means of cinematograph), visible from a public street or public place, in any place within the municipal area without permission, in writing, of the Municipal Commissioner or the Executive Officer.
(2) The Municipal Commissioner or the Executive Officer shall not grant such permission, if –
(a) a license for the use of the particular site for the purpose of advertisement has not been taken, or
(b) the advertisement contravenes any provisions of this Act or the rules or the regulations made thereunder, or
(c) the tax, if any, due in respect of the advertisement has not been paid.
(3) No person shall broadcast any advertisement, except on radio or television, without the permission, in writing, of the Municipal Commissioner or the Executive Officer,