113. Taxes to be imposed by the Corporation under this Act.—
(1) The Corporation shall, for the purposes of this Act, levy the following taxes, namely:—
(a) property taxes;
(b) a tax on vehicles and animals;
(c) a theatre-tax;
(d) a tax on advertisements other than advertisements published in the newspapers;
(e) a duty on the transfer of property; and
(f) a tax on buildings payable along with the application for sanction of the building plan.
(2) In addition to the taxes specified in sub-section (1), the Corporation may, for the purposes of this Act, levy any of the following taxes, namely:—
(a) an education cess;
(b) a local rate on land revenues;
(c) a tax on professions, trades, callings and employments;
(d) a tax on the consumption, 2[sale or supply] of electricity;
(e) a betterment tax on the increase in urban land values caused by the execution of any development or improvement work;
(f) a tax on boats; and
(g) tolls.
(3) The taxes specified in sub-section (1) sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.
114. Components and rates of property tax.—
Save as otherwise provided in this Act, the property taxes shall be levied on lands and buildings in Delhi and shall consist of the following, namely:—
1 * * * * *
(d) a general tax—
(i) of not less than ten and not more than 2[thirty] per cent. of the rateable value of lands and buildings within the urban areas, and
(ii) on lands and buildings within the rural areas at such lower rates and with effect from such date as may be determined by the Corporation:
Provided that the Corporation may, when fixing the rate at which the general tax shall be levied during any year, determine that the rate leviable in respect of lands and buildings or portions of lands and buildings in which any particular class of trade or business is carried on shall be higher than the rate determined in respect of other lands and buildings or portions of other lands and buildings by an amount not exceeding one-half of the rate so fixed:
3 [Provided further that the general tax may be levied on a graduated scale, if the Corporation so determines.]
Explanation.—
Where any portion of a land or building is liable to a higher rate of the general tax such portion shall be deemed to be a separate property for the purpose of municipal taxation. (2) The Corporation may exempt from the general tax lands and buildings of which the rateable value does not exceed one hundred rupees.
115. Premises in respect of which property taxes are to be levied.—4* * * *
(4) Save as otherwise provided in this Act, the general tax shall be levied in respect of all lands and buildings in Delhi except—
(a) lands and buildings or portions of lands and buildings exclusively occupied and used for public worship or by a society or body for a charitable purpose:
Provided that such society or body is supported wholly or in part by voluntary contributions, applies its profits, if any, or other income in promoting its objects and does not pay any dividend or bonus to its members.
Explanation.—
“Charitable purpose” includes relief of the poor, education and medical relief but does not include a purpose which relates exclusively to religious teaching;
(b) lands and buildings vested in the Corporation 5*** , in respect of which the said tax, if levied, would under the provisions of this Act be leviable primarily on the Corporation;
(c) agricultural lands and buildings (other than dwelling houses).
(5) Lands and buildings or portions thereof shall not be deemed to be exclusively occupied and used for public worship or for a charitable purpose within the meaning of clause (a) of sub-section (4), if any trade or business is carried on in such lands and buildings or portions thereof or if in respect of such lands and buildings or portions thereof, any rent is derived.
(6) Where any portion of any land or building is exempt from the general tax by reason of its being exclusively occupied and used for public worship or for a charitable purpose such portion shall be deemed to be a separate property for the purpose of municipal taxation.
116. Determination of rateable value of lands and buildings assessable to property taxes.—
(1) The rateable value of any land or building assessable to property taxes shall be the annual rent at which such land or building might reasonably be expected to let from year to year less—
(a) a sum equal to ten per cent. of the said annual rent which shall be in lieu of all allowances for costs of repairs and insurance, and other expenses, if any, necessary to maintain the land or building in a state to command that rent, and
(b) the water tax or the scavenging tax or both, if the rent is inclusive of either or both of the said taxes:
Provided that if the rent is inclusive of charges for water supplied by measurement, then, for the purpose of this section the rent shall be treated as inclusive of water tax on rateable value and the deduction of the water tax shall be made as provided therein:
Provided further that in respect of any land or building the standard rent of which has been fixed under the Delhi and Ajmer Rent Control Act, 1952 (38 of 1952), the rateable value thereof shall not exceed the annual amount of the standard rent so fixed.
[Explanation.—
The expressions “water tax” and “scavenging tax” shall mean such taxes of that nature as may be levied by an appropriate authority.]
(2) The rateable value of any land which is not built upon but is capable of being built upon and of any land on which a building is in process of erection shall be fixed at five per cent. of the estimated capital value of such land.
(3) All plant and machinery contained or situate in or upon any land or building and belonging to any of the classes specified from time to time by public notice by the Commissioner with the approval of the Standing Committee, shall be deemed to form part of such land or building for the purpose of determining the rateable value thereof under sub-section (1) but save as aforesaid no account shall be taken of the value of any plant or machinery contained or situated in or upon any such land or building.
117. [Charge by measurement in lieu of water tax in certain cases.]—
Omitted by the Delhi Municipal Corporation (Amendment) Act, 1993 (Act 67 of 1993), s. 84 (w.e.f. 1-10-1993).
118. [Special rates of scavenging tax in certain cases.]—
Omitted by s. 84, ibid. (w.e.f. 1-10-1993).
119. Taxation of Union properties.—
2[(1)] Notwithstanding anything contained in the foregoing provisions of this Chapter, lands and buildings being properties of the Union shall be exempt from the property taxes specified in section 114:
Provided that nothing 3[in this sub-section] shall prevent the Corporation from levying any of the said taxes on such lands and buildings to which immediately before the 26th January, 1950, they were liable or treated as liable, so long as that tax continues to be levied by the Corporation on other lands and buildings.
4[(2) Where the possession of any land or building, being property of the Union, has been delivered in pursuance of section 20 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954) to a displaced person or any association of displaced persons, whether incorporated or not, or to any other person (hereafter in this sub-section and the proviso to sub-section (1) of section 120 referred to as the transferee), the property taxes specified in section 114 shall be leviable and shall be deemed to have been leviable in respect of such land or building with effect from the 7th day of April, 1958 or the date on which possession thereof has been delivered to the transferee, whichever is later, and such property taxes shall, notwithstanding anything contained in the proviso to sub-section (1) of section 126 or any other provision of this Act, be recoverable with effect from that day or date, as the case may be.]
120. Incidence of property taxes.—
(1) The property taxes shall be primarily leviable as follows:—
(a) if the land or building is let, upon the lessor;
(b) if the land or building is sub-let, upon the superior lessor;
(c) if the land or building is unlet, upon the person in whom the right to let the same vests.
[Provided that the property taxes in respect of land or building, being property of the Union, possession of which has been delivered in pursuance of section 20 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954), shall be primarily leviable upon the transferee.]
(2) If any land has been let for a term exceeding one year to a tenant and such tenant has built upon the land, the property taxes assessed in respect of that land and the building erected thereon shall be primarily leviable upon the said tenant, whether the land and building are in the occupation of such tenant or a sub-tenant of such tenant.
Explanation.—
The term “tenant” includes any person deriving title to the land or the building erected upon such land from the tenant whether by operation of law or by transfer inter vivos.
(3) The liability of the several owners of any building which is, or purports to be, severally owned in parts or flats or rooms, for payment of property taxes or any instalment thereof payable during the period of such ownership shall be joint and several.
121. Apportionment of liability for property taxes when the premises assessed are let or sub let.—
(1) If any land or building assessed to property taxes is let, and its, rateable value exceeds the amount of rent payable in respect thereof to the person upon whom under the provisions of section 120 the said taxes are leviable, that person shall be entitled to receive from his tenant the difference between the amount of the property taxes levied upon him and the amount which would be leviable upon him if the said taxes were calculated on the amount of rent payable to him.
(2) If the land or building is sub-let and its rateable value exceeds the amount of rent payable in respect thereof to the tenant by his sub-tenant, or the amount of rent payable in respect thereof to a sub tenant by the person holding under the sub-tenant, the tenant shall be entitled to receive from his sub tenant or the sub-tenant shall be entitled to receive from the person holding under him, as the case may be, the difference between any sum recovered under this section from such tenant or sub-tenant and the amount of property taxes which would be leviable in respect of the said land or building if the rateable value thereof were equal to the difference between the amount of rent which such tenant or sub-tenant receives and the amount of rent which he pays.
(3) Any person entitled to receive any sum under this section shall have, for the recovery thereof, the same rights and remedies as if such sum were rent payable to him by the person from whom he is entitiled to receive the same.
122. Recovery of property taxes from occupiers.—
(1) On the failure to recover any sum due on account of property taxes in respect of any land or building from the person primarily liable therefor under section 120, the Commissioner shall recover from every occupier of such land or building by attachment, in accordance with section 162 of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of the land or building.
(2) An occupier from whom any sum is recovered under sub-section (1) shall be entitled to be reimbursed by the person primarily liable for the payment, and may in addition to having recourse to other remedies that may be open to him, deduct the amount so recovered from the amount of any rent from time to time becoming due from him to such person.
123. Property taxes a first charge on premises on which they are assessed.—
Property taxes due under this Act in respect of any land or building shall, subject to the prior payment of the land revenue, if any, due to the Government thereon, be a first charge—
(a) in the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such taxes and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to such person; and
(b) in the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to the person liable for such taxes.
Explanation—
The term “property taxes” in this section shall be deemed to include the costs on recovery of property taxes and the penalty, if any, payable as specified in the bye-laws.]
124. Assessment list.—
(1) Save as otherwise provided in this Act, the Corporation shall cause an assessment list of all lands and buildings in Delhi to be prepared in such form and manner and containing such particulars with respect to each land and building as may be prescribed by bye-laws.
(2) When the assessment list has been prepared the Commissioner shall give public notice thereof and of the place where the list or a copy thereof may be inspected, and every person claiming to be the owner, lessee or occupier of any land or building included in the list and any authorised agent of such person, shall be at liberty to inspect the list and to take extracts therefrom free of charge.
(3) The Commissioner shall, at the same time, give public notice of a date, not less than one month thereafter, when he will proceed to consider the rateable values of lands and buildings 2***, entered in the assessment list, and in all cases in which any land or building is for the first time assessed, 3[or the rateable value of any land or building is increased], he shall also give written notice thereof to the owner or to any lessee or occupier of the land or building.
(4) Any objection to a rateable value or 4[any other matter] as entered in the assessment list shall be made in writing to the Commissioner before the date fixed in the notice and shall state in what respect the rateable value, 5[or other matter] is disputed, and all objections so made shall be recorded in a register to be kept for the purpose.
(5) The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by authorised agent, by the Commissioner or by any officer of the Corporation authorised in this behalf by the Commissioner.
(6) When all objections have been disposed of, and the revision of the 6[rateable value] has been completed, the assessment list shall be authenticated by the signature of the Commissioner or, as the case may be, the officer authorised by him in this behalf, who shall certify that except in the cases, if any, in which amendments have been made as shown therein no valid objection has been made to the 7[rateable values] or any other matters entered in the said list.
(7) The assessment list so authenticated shall be deposited in the office of the Corporation and shall be open, free of charge during office hours to all owners, lessees and occupiers of lands and buildings comprised therein or the authorised agents of such persons, and a public notice that it is so open shall forthwith be published.
125. Evidential value of assessment list.—
Subject to such alterations as may thereafter be made in the assessment list under section 126 and to the result of any appeal made under the provisions of this Act, the entries in the assessment list authenticated and deposited as provided in section 124 shall be accepted as conclusive evidence—
(a) for the purpose of assessing any tax levied under this Act, of the rateable value of all lands and buildings in which such entries respectively relate; 8*** 9 * * * * *
126. Amendment of assessment list.—
(1) The Commissioner may, at any time, amend the assessment list—
(a) by inserting therein the name of any person whose name ought to be inserted; or
(b) by inserting therein any land or building previously omitted; or
(c) by striking out the name of any person not liable for the payment of property taxes; or
(d) by increasing or reducing for adequate reasons the amount of any rateable value and of the assessment thereupon; or
(e) by making or cancelling any entry exempting any land or building from liability to any property tax; or
(f) by altering the assessment on the land or building which has been erroneously valued or assessed through fraud, mistake or accident; or
(g) by inserting or altering an entry in respect of any building erected, re-erected, altered or added to, after the preparation of the assessment list:
Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year 1[in which the notice under sub-section (2) is given].
(2) Before making any amendment under sub-section (1) the Commissioner shall give to any person affected by the amendment, notice of not less than one month that he proposes to make the amendment and consider any objections which may be made by such person.
(3) Notwithstanding anything contained in the proviso to sub-section (1) and sub-section (2), before making any amendment to the assessment list for the years 3[commencing on the 1st day of April, 1988, the 1st day of April, 1989 and the 1st day of April, 1990 under sub-section (1), the Commissioner shall give to any person affected by the amendment, notice of not less than one month at any time before the 1st day of April, 1992], that he proposes to make the amendment and consider any objections which may be made by such person.
(4) No amendment under sub-section (1) shall be made in the assessment list in relation to—
(a) any year prior to the year commencing on the 1st day of April, 1988, after the 31st day of March, 1991;
(b) the year commencing on the 1st day of April, 1988, or any other year thereafter, after the expiry of three years from the end of the year in which the notice is given under sub-section (2) or sub-section (3), as the case may be: Provided that nothing contained in this sub-section shall apply to a case where the Commissioner has to amend the assessment list in consequence of or to give effect to any direction or order of any court.
Explanation.—
In computing the period referred to in clause (a) or clause (b), any period or periods during which the proceedings for the assessment were held up on account of any stay or injunction by the order of any court, or the period of any delay attributable to the person to whom the notice has been given under sub-section (2) or sub-section (3), as the case may be, shall be excluded.]
127. Preparation of new assessment list.—
It shall be in the discretion of the Commissioner to prepare for the whole or any part of Delhi a new assessment list every year or to adopt the rateable values 4*** contained in the list for any year, with such alterations as may in particular cases be deemed necessary, as the rateable values 4*** for the year following, giving the same public notice as well as individual notices, to persons affected by such alterations, of the rateable values 4*** as if a new assessment list had been prepared.
128. Notice of transfers.—
(1) Whenever the title of any person primarily liable for the payment of property taxes on any land or building is transferred, the person whose title is transferred and the person to whom the same is transferred shall within three months after the execution of the instrument of transfer or after its registration, if it is registered, or after the transfer is effected, if no instrument is executed, give notice of such transfer in writing to the Commissioner.
(2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the Commissioner within six months from the date of the death of the deceased.
(3) The notice to be given under this section shall be in such form as may be determined by bye-laws made under this Act, and the transferee or the other person on whom the title devolves shall, if so required, be bound to produce before the Commissioner any documents evidencing the transfer or devolution.
(4) Every person who makes a transfer as aforesaid without giving such notice to the Commissioner shall, in addition to any penalty to which he may be subjected under the provisions of this Act, continue liable for the payment of all property taxes from time to time payable in respect of the land or building transferred until he gives such notice or until the transfer has been recorded in the Commissioner’s book, but nothing in this section shall be held to affect the liability of the transferee for the payment of the said tax.
(5) The Commissioner shall record every transfer or devolution of title notified to him under this section in his books and in the assessment list.
(6) On a written request by the Commissioner, the registrar or sub-registrar of Delhi appointed under the Indian Registration Act, 1908 (16 of 1908), shall furnish such particulars regarding the registration of instrument of transfer of immovable properties in Delhi, as the Commissioner may from time to time require.
(7) Such information shall be furnished as soon as may be after the registration of an instrument of transfer is effected, or, if the Commissioner so requests, by periodical returns at such intervals as the Commissioner may fix.
129. Notice of erection of building etc.—
When any new building is erected or when any building is rebuilt or enlarged or when any building which has been vacant is re-occupied, the person primarily liable for the property taxes assessed on the building shall give notice thereof in writing to the Commissioner within fifteen days from the date of its completion or occupation whichever first occurs, or as the case may be, from the date of its enlargement or re-occupation; and property taxes shall be assessable on the building from the said date.
130. Notice of demolition or removal of building.—
(1) When any building or any portion of a building, which is liable to the payment of property taxes is demolished or removed, otherwise than by order of the Commissioner, the person primarily liable for the payment of the said taxes shall give notice thereof in writing to the Commissioner.
(2) Until such notice is given, the person aforesaid shall continue liable to the payment of such property taxes as he would have been liable to pay in respect of such building if the same or any portion thereof had not been demolished or removed.
131. Power of Commissioner to call for information and returns and to enter and inspect premises.—
(1) To enable him to determine the rateable value of any land or building and the person primarily liable for the payment of any property taxes leviable in respect thereof, the Commissioner may require the owner or occupier of such land or building, or of any portion thereof to furnish him within such reasonable period as the Commissioner fixes in this behalf, with information or with a written return signed by such owner or occupier—
(a) as to the name and place of residence of the owner or occupier, or of both the owner and occupier of such land or buildings;
(b) as to the measurements or dimensions of such land or building or of any portion thereof and the rent, if any, obtained for such land or building or any portion thereof; and
(c) as to the actual cost or other specified details connected with the determination of the value of such land or building.
(2) Every owner or occupier on whom any such requisition is made shall be bound to comply with the same and to give true information or to make a true return to the best of his knowledge or belief.
(3) Whoever omits to comply with any such requisition or fails to give true information or to make a true return to the best of his knowledge or belief, shall, in addition to any penalty to which he may be liable, be precluded from objecting to any assessment made by the Commissioner in respect of such land or building of which he is the owner or occupier.
132. Premises owned by, or let to, two or more persons in severalty to be ordinarily assessed as one property.—
Notwithstanding that any land or building is owned by, or let to, two or more persons in severalty, the Commissioner shall for the purpose of assessing such land or building to property taxes treat the whole of it as one property:
Provided that the Commissioner may, in respect of any land or building which was originally treated as one property but which subsequently passes on by transfer, succession or in any other manner to two or more persons who divide the same into several parts and occupy them in severalty, treat, subject to any bye-law made in this behalf, each such several part, or two or more of such several parts together, as a separate property and assess such part or parts to property taxes accordingly.
133. Assessment in case of amalgamation of premises.—
If any land or building, bearing two or more municipal numbers, or portions thereof, be amalgamated into one or more new premises, the Commissioner shall on such amalgamation assign to them one or more numbers and assess them to property taxes accordingly: Provided that the total assessment on amalgamation shall not be greater than the sum of the previous assessments of the several premises except when there is any re-valuation of any of the said premises.
134. Power of Commissioner to assess separately out-houses and portions of buildings.—
The Commissioner may in his discretion assess any outhouse appurtenant to a building, or any portion of a land or building separately from such building or as the case may be, from the rest of such land or building.
135. Power of Commissioner to employ valuers.—
(1) The Commissioner may, if he thinks fit, employ one or more competent persons to give advice or assistance in connection with the valuation of any land or building, and any person so employed shall have power, at all reasonable times and after giving due notice, and on production, if so required, of authorisation in writing in that behalf from the Commissioner, to enter on, survey and value any land or building which the Commissioner may direct him to survey and value.
(2) No person shall wilfully delay or obstruct and such person in the exercise of any of his powers under this section. Tax on vehicles and animals
136. Tax on certain vehicles and animals and rates thereof.—
Save as otherwise provided in this Act, a tax at the rates not exceeding those specified in the Third Schedule shall be levied on vehicles and animals of the descriptions specified in that Schedule which are kept within Delhi.
137. The tax on whom leviable.—
The tax on vehicles or animals shall be leviable upon the owner of, or the person having possession or control of, such vehicles or animals in respect of which the tax is leviable:
Provided that in the case of an animal generally used or employed in drawing any vehicle, the tax in respect of such animal shall be leviable upon the owner of, or the person having possession or control of, such vehicle, whether or not such animal is owned by such owner or person:
Provided further that the tax under this section shall not be levied in respect of—
(a) vehicles and animals belonging to the Central Government or to the Corporation used or intended to be used solely for public purposes;
(b) vehicles intended exclusively for the conveyance free of charge, of the injured, the sick or the dead;
(c) children’s perambulators or tricycles;
(d) a cow or a she-buffalo kept for milking for domestic use if the cow or the she-buffalo is the only cow or she-buffalo kept by the owner or the person having possession or control thereof for such milking and is registered in accordance with bye-laws made in this behalf, so, however, that—
(i) where more cows or, as the case may be, more she-buffaloes than one are kept by several such owners or person constituting a family, the tax under this section shall be levied in respect of all such cows or all such she-buffaloes;
(ii) where a cow and also a she-buffalo are kept by the owner or the person having the possession or control thereof or by several such owners or persons constituting a family, the tax under this section shall be levied in respect of the cow and the she-buffalo.]
138. Tax when payable.—
The tax on vehicles or animals shall be payable in advance in such number of instalments and in such manner as may be determined by bye-laws made in this behalf.
139. Power of Commissioner to compound with livery stable keeper, etc., for tax.—
The Commissioner may, with the approval of the Standing Committee, compound for any period not exceeding one year at a time, with any livery stable keeper or other person keeping vehicles for hire or animals for sale or hire, for a lump sum to be paid in respect of the vehicles or animals so kept in lieu of the taxes leviable under section 136 which such livery stable keeper or other person would otherwise be liable to pay.
Theatre-tax
140. Theatre-tax.—
Save as otherwise provided in the Act, there shall be levied a tax (referred to in this Act as theatre-tax) in respect of every cinema, theatre, circus, carnival and other place of entertainment to which persons are ordinarily admitted on payment for performances or shows held or conducted thereat, at such rates not exceeding those specified in the Fourth Schedule as the Corporation may determine:
Provided that the theatre-tax shall not be levied in respect of any performance or show if the Commissioner is satisfied—
(a) that the entire receipts from such performance or show will be devoted to philanthropic, religious or charitable purposes; or
(b) that the performance or show is of a wholly educational character; or
(c) that the performance or show is provided for partly educational or partly scientific purposes by a society not conducted or established for profit.
141. Liability to pay theatre-tax.—
Every proprietor, manager, or person incharge of a theatre, cinema, circus, carnival or other place of entertainment shall be liable to pay the theatre-tax and shall pay the same in advance before the commencement of the performances or shows:
Provided that the Commissioner may, with the approval of the Standing Committee, compound for any series of performances or shows or for any period not exceeding one month, with such proprietor, manager, or person for a lump sum to be paid for such series of performances or shows or for the performances or shows held or conducted during such period. Tax on advertisements other than advertisements published in the newspapers
142. Tax on advertisements.—
(1) Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle any advertisement or, who displays any advertisement to public view in any manner whatsoever, visible from a public street or public place (including any advertisement exhibited by means of cinematographs), shall pay for every advertisement which is so erected, exhibited, fixed or retained or so displayed to public view, a tax calculated at such rates not exceeding those specified in the Fifth Schedule as the Corporation may determine:
Provided that no tax shall be levied under this section on any advertisement which—
(a) relates to a public meeting, or to an election to Parliament or the Corporation or to candidature in respect of such election; or
(b) is exhibited within the window of any building if the advertisement relates to the trade, profession or business carried on in that building; or
(c) relates to the trade, profession 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 any effects therein or to any sale, entertainment or meeting to be held on or upon in the same; or
(d) 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
(e) relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration; or
(f) relates to any activity of the Central Government or the Corporation. (2) The tax on any advertisement leviable under this section shall be payable in advance in such number of instalments and in such manner as may be determined by bye-laws made in this behalf.
Explanation 1.—The word “structure” in this section includes any movable board on wheels used as an advertisement or an advertisement medium. Explanation 2.—The word “advertisement” in relation to a tax on advertisement under this Act means any word, letter, model, sign, placard, notice, device or representation, whether illuminated or not, in the nature of and employed wholly or in part for the purposes of advertisement, announcement or direction. 143. Prohibition of advertisements without written permission of the Commissioner.—(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 Delhi without the written permission of the Commissioner granted in accordance with bye-laws made under this Act. (2) The Commissioner 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 the advertisement tax, the 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 permission. 144. Permission of the Commissioner to become void in certain cases.—The permission granted under section 143 shall become void in the following cases, namely:— (a) if the advertisement contravenes any bye-law made under this Act; (b) if any material change is made in the advertisement or any part thereof without the previous permission of the Commissioner; (c) if the advertisement or any part thereof falls otherwise than through accident; (d) if any addition or alteration is made to, or in the building, wall, hoarding, frame, post or structure upon or over which the advertisement is erected, exhibited, fixed or retained if such addition or alteration involves the disturbance of the advertisement or any part thereof; and (e) if the building, wall, hoarding, frame, post or structure over which the advertisement is erected, exhibited, fixed or retained is demolished or destroyed. 145. Presumption in case of contravention.—Where any advertisement has been erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to public view from a public street or public place in contravention of the
