Panchayat:Repo18/Law Manual Page0274
(b) of an election to any legislative body or a Municipality or a Panchayat; or
(c) of a candidature in respect of such an election:
Provided also that no such tax shall be levied on any advertisement which is not a sky-sign and which--
(a) is exhibited inside the window of any building which is not a public place; or
(b) relates to the trade or business carried on within the land or building upon or over which such advertisement is exhibited, or to any sale or letting of such land or building or to any sale entertainment or meeting to be held upon or inside the same; or
(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;
(d) relates to the business of any railway administration or airport authority;
(e) is exhibited within any railway station or airport or upon any such wall or other property facing the street excluding any portion of the surface of the wall or property belonging to the railway administration or airport authority.
Explanation 1.- The word "structure" in this section shall include any movable board on wheels used as and advertisement or as an advertisement medium.
Explanation 2.- The expression "sky-signs", in this section, means any advertisement supported on or attached to any post, pole, pillar, frame work or other support wholly or partly upon or over any land, building, wall structure which, or any part of which, sky-sign shall be visible against, the sky from some point in any public place and includes all and every part of any such cost, pole, pillar, frame work or other support. The expression 'sky-sign' shall also include any baloon, parachute or other similar device employed wholly or partly for the purposes of any advertisement upon or over any land, buildings or structure or upon or over any public place but shall not include
(a) any flag-stiff, pole, vane, or weather cock, unless adapted or used wholly or in part for the purpose of any advertisement; or
(b) any sign, or any board, frame or other contrivance securely fixed to or on the top of the wall or parapet of any building, or on the cornice or blocking course of any wall or to the ridge of a roof: Provided that such board, frame or other contrivance be of one contiguous face land not open work and do not extend in the height more than one metre above any part of the wall or parapet or ridge to, against or on which it is fixed or supported; or
(c) any advertisement relating 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
(d) any advertisement relating exclusively to the business of a railway administration and placed wholly upon or over any railway station, yard, platform or station approach belonging to a railway administration and so placed that it shall not fall into any street or public place; or
(e) any notice of land or buildings to be sold or let; placed upon such land or is building.