TAX ON ADVERTISEMENTS OTHER THAN ADVERTISEMENTS PUBLISHED IN THE NEWSPAPERS
S. No. Particulars Maximum amount of tax per annum
Rs.
1. Non-illuminated advertisements on land, building, wall,
hoardings, frame, post, structures, etc.—
(a) For a space up to 10 sq. ft. 18
(b) For a space over 10 sq. ft. and up to 25 sq. ft 30
(c) For every additional 25 sq. ft. or less 30
2. Non-illuminated advertisements carried on vehicles, drawn by
bullocks, horses, or other animals, human beings, cycle or any
other device, carried on any vehicle or tramcar—
(a) For a space up to 50 sq. ft. 120
(b) For every additional 50 sq. ft. or less 120
3. Illuminated advertisement boards carried on vehicles—
(a) For a space up to 50 sq. ft. 240
(b) For every additional 50 sq. ft. or less 240
4. Non-illuminated advertisement boards, carried by sandwich
boardmen—
(a) For each board not exceeding 10 sq. ft. 24
(b) For each board exceeding 10 sq. ft. and up to 25 sq. ft. 48
(c) For each additional 10 sq. ft. in area or less 24
5. Illuminated advertisement boards carried by sandwich
boardmen—
(a) For each board not exceeding 10 sq. ft. 48
(b) For each board exceeding 10 sq. ft. and up to 25 sq. ft. 96
(c) For each additional 10 sq. ft. in area or less 48
6. Illuminated advertisements on land, building, wall or hoardings,
frame, post, structures, etc.—
(a) For a space up to 2 sq. ft. 24
(b) For a space over 2 sq. ft. and up to 5 sq. ft. 48
(c) For a space over 5 sq. ft. and up to 25 sq. ft. 60
(d) For every additional 25 sq. ft. or less 60
7. Advertisements exhibited on screen in cinema houses and other
public places by means of lantern slides or similar devices—
(a) For a space up to 5 sq. ft. 96
(b) For a space over 5 sq. ft. and up to 25 sq. ft. 120
(c) For every additional 25 sq.ft. or less 120
178
S. No. Particulars Maximum amount of tax per annum
Rs.
8. Non-illuminated advertisements suspended across streets—
(a) For a space up to 10 sq. ft. 18
(b) For a space over 10 sq. ft. and up to 25 sq. ft. 30
(c) For every additional 25 sq. ft. or less 30
N.B.—The tax for item 8 will be in addition to the space which will
be chargeable according to the scale to be determined by the
Commissioner.
9. Non-illuminated advertisements hoarding standing blank but
bearing the name of the advertiser or with the announcement
“To be let” displayed thereon—
(a) For a space up to 10 sq. ft. 9
(b) For a space over 10 sq. ft. and up to 25 sq. ft. 15
(c) For every additional 25 sq. ft. or less 15
10. Permission to auctioneers to put up not more than two boards of
reasonable size advertising each auction sale, other than those in
the premises where the auction is held, one on a prominent site
in the locality and one on municipal lamp post.
200 (including the rent for exhibiting
the board on a municipal lamp post).