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(1) No advertisement shall, after the levy of the tax under section 192 has been determined upon by the 1Corporation, be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure within the City or shall be displayed in any manner whatsoever in any place without the written permission of the 2Municipal Commissioner.\br@s (2) The 2Municipal Commissioner shall not grant such permission if—\br@s (i) the advertisement contravenes any bye-law made by the 1Corporation under clause (47) of section 541; or\br@s (ii) the tax, if any, due in respect of the advertisement has not been paid.\br@s (3) Subject to the provisions of sub-section (2) in the case of an advertisement liable to the advertisement tax, the 2Municipal Commissioner shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permissions:\br@s Provided that the provisions of this section shall not apply to any advertisement erected, exhibited, fixed or retained on the railway premises or relating to the business of any railway administration. \br@s
(1) No advertisement shall, after the levy of the tax under section 192 has been determined upon by the 1Corporation, be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure within the City or shall be displayed in any manner whatsoever in any place without the written permission of the 2Municipal Commissioner.\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s (2) The 2Municipal Commissioner shall not grant such permission if—\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s (i) the advertisement contravenes any bye-law made by the 1Corporation under clause (47) of section 541; or\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s (ii) the tax, if any, due in respect of the advertisement has not been paid.\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s (3) Subject to the provisions of sub-section (2) in the case of an advertisement liable to the advertisement tax, the 2Municipal Commissioner shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permissions:\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s Provided that the provisions of this section shall not apply to any advertisement erected, exhibited, fixed or retained on the railway premises or relating to the business of any railway administration. \br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s <br>