(1 ) No person in a municipal area should use or allow others to Tax on advertisuse any land, buildings, walls, holding frame, post, kiosk or any other ement other than adverisement in structures for any advertisement in public view in any manner whatsoever the news papers.
(including any advertisement by means of cinematography) without obtaining licence from the municipality.
( 2 ) Every person who displays any advertisement on any land, building wall, frame, hording, post, kiosk or other structures for use of which licence has been obtained, shall, for every advertisement, pay such tax in such manner as may be determined by the Municipality by making regulations.
(3) Notwithstanding anything contained herein above no tax shall be levied on any advertisement which-
(a) relates to a public meeting or to a election to parliament or the State Legislature or a Municipality or any other local authority ; or
(b) is exhibited within the window of any building if the advertisement relates to any trade or business carried on in that building ; or
(c) relates to the name of the land or the building or to the name of the owner or the occupier of such land or building ; or
(d) relates to the business of railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration ; or
(e) relates to any activity of Government or a local body.
(4) The tax on advertisement is payable in advance before the advertisement is displayed or exhibited :-
Provided that the Municipality may require the licensee to collect the tax on advertisement and pay same to the Municipality after deducting such amount of collecting tax as may be determined by the Municipality from time to time and such amout may be retained by the licensee as collection charges.
Tax on carts 198. ( 1 ) For the purpose of levying a tax on carts and carriages, a and Carriages. Municipality shall make and publish an order that every cart and carriage which is kept or used in the ordinary course of business within a Municipal area shall be registered with the Municipality within such period as may be mentioned in the order :
provided that such order shall not apply to carts or carriages of the Government or the Municipality or any local authority.
(2) The Municipality shall, on fulfilment of any condition, as may be made for the regulation by the Municipality, assign a registration number to such carts and carriages and issue licence therefor :
Provided that the Municipality may, having due regard to the requirement of the Municipal area, trafic congestion, road facility and any other relevant factors refuse to register any carts or carriage and on such refusal no person shall use any cart or carriage in such municipal area.
(3) Every licence for a cart or carriage shall remain in force for a period of one year from the date of registration and thereafter such licence shall be renewed. The taxes on carts and carriages as may be levied from time to time shall be paid at the time of registration and renewal of licence every year.
(4) The rate of tax shall be such as may be determined by the municipality from time to time and different rates may be levied for different types of carts or carriages.
Tolls on 199. ( 1 ) A Municipality may, with the approval of the State Government ferries and declare that any ferry within the limits of a Municipal area is a Municipal bridges. ferry and the profits derivable therefrom shall, upon such declaration, be credited to the Municipal fund :
Provided that due compensation shall be given to a person affected by such declaration.
(2 ) Every Municipality shall maintain such ferry and make all provisions for safety and convenience of computers and properties to be conveyed by such ferry.
(3) The Municipality may impose tolls on ferries for rendering ferry service and the rate of toll shall be such as may be determined by the Municipality.
Provided that a Municipality may lease out a ferry on payment of a lumsum, being part of the total annual tolls to be collected by the lessee.
(4) Every lease shall be liable to be cancelled by the Municipality if the lessee has failed to make due provision for the safety and convenience of commuters or properties within 15 days after being required to do so by a notice in writing from the Municipality. On cancellation of the lease Municipality shall take over the ferries and make arrangement for ferry-service either by itself or by a fresh lease.
(5) No person crossing a river or stream at or near a Municipal ferry in a boat or other appliance which is kept for personal or non-commercial use shall be liable, to pay any toll :
Provided that such person shall be liable to pay such toll as may be fixed by the Municipality for using any ghat, stair or any other facility provided by the Muncipality.