THE NEW DELHI MUNICIPAL COUNCIL ACT, 1994

CHAPTER - VIII
TAXATION

Tax on advertisements other than advertisements published in the newspapers

Prohibition of advertisements without written permission of the Chairperson.
89.
 
 
(1)

No advertisement shall be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or shall be displayed in any manner whatsoever in any place within New Delhi without the written permission of the Chairperson granted in accordance with bye-laws made under this Act.

(2)

The Chairperson shall not grant such permission if -

(a) the advertisement contravenes any bye-law made under this Act; or
(b) the tax, if any, due in respect of the advertisement has not been paid.
(3)

Subject to the provisions of sub-section (2), in the case of an advertisement liable to advertisement tax, the Chairperson shall grant permission for the period to which the payment of the tax relates and no fee shall be charge in respect of such permission.

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