- 161[No advertisement shall after taking a decision by the Village Panchayat on the levy of tax under section 209, be erected exhibited, fixed or retained upon or over any land,building, wall, hoarding or structure within the village panchayat area or shall be displayed in any manner whatsoever in any place in that village panchayat area without the written permission of the Secretary.
- The Secretary shall not grant such permission if. -
- the advertisement contravenes any bye-law made by the Village Panchayat under section 256; or
- the tax, if any, due in respect of the advertisement has not been paid.
- Subject to the provisions of subsection (2), in the case of an advertisement liable to advertisement tax, the Secretary shall grant permission for the period to which the payment of tax relates and no fee shall be charged in respect of such permission:
Provided that the provisions of this section shall not apply to any advertisement erected, exhibited, fixed or retained on the premises of a railway administration relating to the business of the railway administration.
161 Inserted by Act 13 of 1999.