Section 192: *Tax on advertisements

Where a 1Corporation imposes a tax mentioned in clause (h) of sub-section (2) of section 172, every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding or structure any advertisement or who displays any advertisement to public view in any manner whatsoever, in any place whether public or private, shall pay on every advertisement which is so erected, exhibited, fixed, retained or displayed to public vies, a tax calculated at such rates and in such manner and subject to such exemptions as may be provided by the Act or rules made thereunder :\br @s Provided that no tax shall be levied under this section on any advertisement or a notice—\br @s (a) of public meetings; or\br @s (b) of an election to any legislative body or the 1Corporation;\br @s (c) of a candidature in respect of such an election :\br @s Provided also that no such tax shall be levied on any advertisement which is not a sky-sign and which—\br @s (a) is exhibited within the window of any building; or\br @s (b) relates to the trade or business carried on within the land or building upon or over which advertisement is exhibited, or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held upon or in the same; or\br @s (c) 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\br @s (d) relates to the business of any railway administration; or\br @s (e) is exhibited within any railway station or upon any wall or other property of a railway administration except any portion of the surface of such wall or property fronting any street.\br @s Explanation 1— The word “structure” in this section shall include any movable board on wheels used as an advertisement or an advertisement medium.\br @s Explanation 2— “Public place” shall, for the purpose of this section, mean any place which is open to the use and enjoyment of the public, whether it is actually used or enjoyed by the public or not.\br @s