Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Tax on advertisements other than advertisements published in the newspapers
Section 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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.