THE KERALA MUNICIPALITY ACT, 1994* - nrcddp

(f) if the building, wall or structure upon or over which the advertisement is erected,exhibited, fixed or retained be demolished or destroyed.274. Owner or person in occupation to be deemed responsible.— Where anyadvertisement is erected, exhibited, fixed or retained upon or over any land, building, wall, hoardingor structure in contravention of the provisions of section 271 or section 272 or after the writtenpermission for the erection, exhibition, fixation or retention thereof for any period shall have expired orbecomes void, the owner or person in occupation of such land, building, wall, hoarding or structure shall bedeemed to be the person who has erected, exhibited, fixed or retained the advertisement in contraventionunless he proves that such contravention was committed by a person not in his employment or under hiscontrol or was committed without his connivance.275, Removal of unauthorised advertisement,— (I) Where any advertisement iserected, fixed or retained contrary to the provisions of sections 271 or section 272 or after thewritten permission for the erection, exhibition, fixation or retention thereof for any period shallhave expired or becomes void, the Secretary may, by notice in writing require the owner oroccupier of the land, building, wall, hoarding or structure upon or over which the same is erected,exhibited, fixed or retained to take down or remove such advertisement or may enter any building,land or property and have the advertisement removed.(2) any person exhibiting or responsible for exhibiting any advertisement otherwise than inaccordance with the provisions of this Act shall be liable, in addition to the penalty prescribed in theFourth Schedule and the Fifth Schedule to pay the Municipality the charges of the removal of theunauthorised advertisement.276. Collection of tax on advertisement.— The Secretary may farm out the collectionof any tax on advertisement leviable under section 271 for any period not exceeding one year ata time on such terms and conditions as may be provided for by bye-laws made undersection 567.TAX ON TIMBER277. Tax on timber.— (1) Where a Council, by a resolution determines that a tax shall be leviedon timber brought into the municipal area, such tax at such rates, not exceeding twenty-four rupees pertonne shall be levied in such manner as may be determined by the Council:Provided that no tax shall be levied on any timber brought into a municipal area in the courseof transit to any place outside that area and directly removed out of a Muncipal area by rail, road orwater.(2) No timber shall, except in the case referred to in the proviso to sub-section(l), be broughtinto a municipal area unless the tax due thereon has been paid.(3) The tax shall be levied on timber kept within a Municipal area for sale if the Secretaryhas reason to believe that the tax, if any, due thereon has not been paid:Provided that the tax shall not be levied if the person keeping timber for sale producessatisfactory proof of the previous payment of the tax thereon.(4) The Secretary may call for the accounts of any person keeping timber for sale forthe purpose of levying the tax under sub-section (3).(5) Where the Secretary is satisfied that any person has wilfully evaded the paymentof any tax leviable under this section, the Secretary may direct that such person shall, inaddition to such tax, pay by way of penalty a sum not exceeding the amount of such tax andthe penalty shall be recoverable in the same manner as tax.(6) The Council may make bye-laws for the seizure and sale of timber in respect ofwhich the tax due is not paid and otherwise for carrying out all or any of the provisions