JAGANNATHA SHETTY, J. ( 1 ) THIS is a petition under Art. 226 of the Constitution and arises under the City of Bangalore Municipal Corporation Act, 1949 (hereinafter referred to as the Act) and concerns the interpretation of S. 136 of the Act. ( 2 ) THE petitioner is a partnership firm styled Messrs Gopal Films carrying on the business of screening motion pictures in a theatre called kapali, situated in Bangalore. S. 136 of the Act provides for the levy and collection of tax on advertisements. In the exercise of this power, the first respondent before us demanded from the petitioner a sum of rs. 370-60 P. , being the advertisement tax on two neon sign boards; one neon sign board (sky-sign) describes the name of the cinema theatre 'kapali' and the other neon sign board (sky-sign) reads 'cinerama'. The tax demanded is for the period 1-1-1968 to 31-8-1969. ( 3 ) THE abovesaid neon sign boards are displayed on the top of the building but they are not of one continuous face but on open work. These sign boards are visible against the sky. The demand, therefore, was made on the ground that the sign boards come within the meaning of 'sky sign' which is not exempted under S. 136 of the Act. ( 4 ) THE appeal preferred against the order of demand was rejected by the Administrator of the Corporation. Aggrieved by the said orders, the petitioner has approached this Court for relief under Art. 226 of the constitution. ( 5 ) THE contention of Sri Dayananda, learned Counsel for the petitioner, is that the said two sign boards are exempted from the payment of tax under S. 136 of the Act'. ( 6 ) IN order to appreciate the contention, it is necessary to set out herein below the relevant portion of the said section. " 136. Tax on advertisements.-Every person who erects, exhibits, fixes or retains upon or over any land, building, walls, boardin;. ( 6 ) IN order to appreciate the contention, it is necessary to set out herein below the relevant portion of the said section. " 136. Tax on advertisements.-Every person who erects, exhibits, fixes or retains upon or over any land, building, walls, boardin;. , or structure any advertisement or who displays any advertisement to public view in any manner whatsoever, in any place whether public or private, shall pay on every advertisement which is so erected; exhibited, fixed, retained or displayed to public view, a tax calculated at such rates and in such manner and subject to such exemptions as the Corporation may, with the approval of the Government, by resolution determine: provided further that no such tax shall be levied on any advertisement which is not a sky-sign and which (a) * * * * (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) * * * * (e) * * * * explanation 1.- * * * explanation 3.- The expression 'sky sign' in this section means any advertisement, supported on or attached to any post, pole, standard, frame-work, or other support wholly or in part upon or any land, building, wall or 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 post, pole, standard, frame-work or other support. The expression 'sky sign' shall also include any balloon, parachute or other similar device employed wholly or in part for the purposes of any advertisement upon or over any land, building or structure or upon or over any public place but shall not include- (a) * * * (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 continuous face and not open-work, and do not extend in height more than three feet above any part of the wall, or parapet or ridge to or 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. . . . " ( 7 ) THE scheme of the section, as it appears to us, is to levy tax on all advertisements but it provides for exemption in certain categories, one of which is mentioned in the third proviso to the said section. In order to qualify for that exemption, the advertisement must satisfy two conditions: (i) it should not be a sky-sign, and (ii) it must satisfy one or other of the conditions enumerated either in clauses (a), (b), (c ). (d) or (e ). The learned Counsel for the petitioner urged the following two contentions in the alternative; (i) that the abovesaid sign boards do not come within the meaning. of the expression 'sky-sign', and (ii) even if they are sky-signs, they are advertisements coming within the exception provided under clause (c) of the proviso to explanation 2 of the said section. ( 8 ) WE are unable to accept his first contention. Both the sign boards are on the top of the building and not of one continuous face and they are of open work, as stated in the order of the first respondent. It is also stated in the order that the sign boards are visible against the sky. ( 8 ) WE are unable to accept his first contention. Both the sign boards are on the top of the building and not of one continuous face and they are of open work, as stated in the order of the first respondent. It is also stated in the order that the sign boards are visible against the sky. The description of the sign boards thus comes within the meaning of the expression 'sky-sign' as defined in explanation 2 to the said section. ( 9 ) THIS takes us to the question whether the sign boards are advertisements relating to the name of the land or building upon or over which the advertisement is exhibited within the scope of clause (c) of the proviso to explanation to the section. So far as the first sign 'kapali' is concerned, we are inclined to accept the contention of Mr. Dayananda. The first respondent in his order is also of the opinion that that advertisement relates partly to the name of the building but does not relate exclusively to it. The sign board 'kapali' is the name of the building in which the cinematograph is exhibited and it is a distinct sign board falling within the clause (c) to explanation 2. ( 10 ) BUT so far as the other sky-sign, that is, 'cinerama' is concerned" it does not relate to the name of the building. It is an advertisement of the business carried on in the building. Such a sign board cannot also fall under clause (e) to explanation 2. because, as we have already pointed out, it is not of one continuous face but is an open work. ( 11 ) THEREFORE, the respondents are in error in levying tax on the neon sign board 'kapali' and the demand of tax in respect of that sign board will have to be quashed, but the demand in respect of the other sign board 'cinerama' shall stand. ( 12 ) FOR the reasons stated above, this writ petition is partly allowed. We quash Ext. A only in so far as it relates to the levy of advertisement tax on the sky-sign 'kapali'. No costs. --- *** --- .