Kurian Joseph, J.

Does it require permission from the Municipality for exhibiting or erecting an advertisement even in a private place, is the question involved in the Original Petition. Petitioner is the owner of a building complex within the first respondent Municipality. The second respondent is a tenant of one of the rooms. The second respondent put up an advertisement board of his shop in front of the building. True this is without the consent of the petitioner landlord. But the issue raised is that the advertisement board cannot be put up without obtaining permission from the first respondent Municipality. Petitioner represented the unauthorised installation of the Board before the Secretary of the first respondent Municipality, as per Ext. P4. By Ext. P5 the Secretary informed the petitioner that it is a matter of dispute between the petitioner and the tenant and hence the Municipality cannot interfere in the matter. The said communication Ext. P5 is under challenge in the Original Petition.

2. It is the contention of the Municipality as well as the second respondent that no permission as such is necessary for the Municipality for erecting an advertisement board in a private place. The Municipality contends that only if the Board is put up in a public place, it requires permission. Reliance is placed on the proviso to S.271 of the Kerala Municipality Act, 1994, The said section to the extent it is relevant is extracted below:

"271. Tax on advertisements. - Every person who erects, exhibits. Fixes or retains upon or over any land, building, wall, hoarding or structure in a Municipal area any advertisement or who displays any advertisement to public view in any manner whatsoever in any place in such area, whether public or private, shall pay on every such advertisement a tax calculated at such rates and in such manner and subject to such exemptions as the Council with the approval of the Government, by resolution determine:

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Provided also that no such tax shall be levied on any advertisement which is not a sky sign and which

(a) is exhibited within 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 any effects therein or to any sale, entertainment or meeting to be held upon or in 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; or (d)relates to the business of any railway administration; or

( e ) is exhibited within any railway station or upon any wall or other property of a railway administration except any portion of the surface of such wall or property fronting any street". emphasis supplied)

It is to be noted that S.271 relates only to tax on advertisement. The issue of permission as such is dealt with under S.272(1), which reads as follows:

"272. Prohibition of advertisement without written permission of the Secretary. -

(1) No advertisement shall, after the levy of the tax under S.271 has been determined upon the Council, be erected, exhibited. Fixed or retained upon or over any land, building, wall, hoarding or structure within the municipal area or shall be displayed in any manner whatsoever in any place in that area without the written permission of the Secretary. " (emphasis supplied)

A reading of S.272 (1) would clearly indicate that once it is resolved by the Municipality to levy tax on advertisement, irrespective of the fact that whether tax is leviable or not, no advertisement shall be erected, exhibited, fixed or retained over any land, building, wall, hoarding or structure within the municipal area or no advertisement shall be displayed within the municipal area without the written permission of the Secretary. The only exemption under S.272 is in respect of the advertisement by