Amendment status not verified — confirm the current text below against the official source.
Short title, extent and commencement - ( l) This Act ma; be called the Jharkhand Advertisement Tax Act, 2012 (JHA.RKHAND ACT 14 OF 20121 The Jharkhand Advertisement Tax Act, 2012 Gti'1111 I ll'l(s.QT-~ov?l'o-os/2012-a::i /Fl'Gfo, iTTmsl~ ~ ~ irffi 'll~ 'Q'Tftff 3fR '{!'1i!Ci1~ 8TfT ~·ii<P 25 ~. 2012 Cf>T ar:rn'f $11\l&U:.S ~$114'1 q;\{ 3m'.1Pli1'1, 2012 ci;r PJ....,j[mcr 3'f'l.roft ~ i511\l'&U-$ '{1\i441t'i ci; \ll~cnl<( ti ~ ID"<T mm-~ fcm:rT \iITTlT ~. ~ 'l'I I<( <:1"1 ll ~-, ci; 3! jiU ~ 348 ci; m (3) ci; 31tlA '3<fi'r ar~c:r+r <ITT ~ 'l-TfEIT ll ~ -qra ~ 27 ~. 2c,12 10 direction, but shall 'not include such advertisements published 111 a newspaper or broadcast by radio or television or cincmatograph and an) advertisements exhibited or broadcast by any political party. (b) ·'Advertising Agent" means a person who carnes on the business of making advertisement on behalf of other persons for cash or deferred payment or other valuable consideration and includes a society, a club, an association, an undivided Hindu family, a firm. company or a corporation and any department of Government carrying on such bus mess of advertisement. Explanation - The proprietor of a cinema house or any other place of entertainment who exhibits advertisement by means of cinema slides, film trailers or films on behalf of other persons for cash or deferred payment or other valuable consideration who make an advertisement to promote his own business shall be deemed to be an advertisement agent for the purpose.of this Act. (c) "Assessee" means any advertisement agent or any other person, who in course of a business. trade and profession: exhibits any advertisement, and by whom a tax or any other sum of money is payable under this Act. (d) ··commissioner" for the purpose of this Act means the· Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and includes any other officer appointed under section 4 of Jharkhand Value Added Tax Act, 2005 upon whom the State Government may by notification, confer all or any of the powers and duties of the Commissioner to carry out the purposes of this Act. (e) "Government" means Government of Jhark.hand (f) "Newspapers" includes any printed periodical work containing public news or comments on public news. 11 (i) "Prescribed Authority" means the authorities as appointed under section 4 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) and as specified under sub-section (2) of Section 4 of the said Act, to exercise and perform the powers and duties respectively conferred upon such authorities by or under the said Act, within the specified respective area(s) mentioned in the corresponding entries of the said notification and as prescribed co carry out the functions, duties and powers: in order to carry out the purposes of this Act. (j) ''Quarter" means the quarter ending on the 30th June. 30th September, 31st December and 31st March: (k) ''Registered advertiser" means an advertiser or advertising agent in possession of a valid certificate of registration granted under the provisions of this Act; (I) "Sky Sign" means any advertisement supported on or attached to any post, pole, standard, frame-work or other support wholly or m part upon or over any land, bu81ldmg. wall or structure which, or any part of which 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 ballon, 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- (i) any flag-staff, pole, van or \\leather-cock, unless adapted or used wholly or tn part for the purpose of any advertisement Act; (g) "Month" means a Calendar month. (h) "Prescribed" means prescribed by rules made under this (ii) 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 ofa roof Provided that such board, frame or other contrivance be of one continuous face and not open work, and does not extend in height more than one meter above any part of the wall, or parapet or ridge to, or against, or on which it is fixed or supported; or (11i) 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 (iv) any advertisement relating exclusively to the business of a railway. and placed wholly upon or over any railway, railway station. yard, platform or station approach belonging to a railway, and so placed that it cannot fall into any street or public place. or (v) any notice of land or buildings to be sold, or let, placed upon such land or buildings. Explanation - Sky-sign shall also include 'sign', 'neon-sign' and "placard ' (m) "Structure" means and includes any erection, fixes. frame . • posts. building, wall, hoarding or upon or an any vehicle any advertisement is exhibited or displayed or retained for a public, rew, (n) "Tribunal" means the Tribunal constituted under section 3 of the Jharkhand Value Added Tax Act 05 and the rules made thereunder, (o) "Value of advertisement" means cash or deferred payment or an> other valuable consideration received or receivable by an advertising agent m respect of advertisements made by him (p) "Year" means a financial year. 3 Char-ge of Tax - (I) Subject to the provisions of sub- secnon (2), there shall be levied and paid to the State Government by 13 $tl'c-OIU,s "1"vfc (,Wfiil:li'<Ui), ,UJ:l\<li'< 27 ~. 2012 an assessee: a ta'< on advertisement at the rate(s) as specified in the schedule: appended to this Act, Provided that the State Government may specify different rate or rates of tax in respect to different categories of advertisement Provided further that the rate of tax shall not exceed twenty percent of the value of advertisement. (2) No ta'< shall be payable on such advertisements, which. - (a) relates to a pub! ic meeting, or to an election to Parliament or the Legislative Assembly; or (b) is exhibited within the premises of an) building if such advertisement relates to the trade, profession or business carried on in that building: or (c) relates to the trade, profession or business carried on within the land or building upon or over which such advertisement is exhibited or to any sale or letting so such land or building or any effects therein or to any sale, entertainment or meeting to be held on or upon or in the same: or (d) relates to the name of the land or building. upon or over \\ hich the advertisement ts exhibited, or to the name of the owner or occupier of such land or building; or (e) relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration; or (t) relates to any activity of the Central Government or the State Govemment(s). (3) When an assessee holds more than one rcgistrauon for his advertisement, the tax shall be payable separately in respect of his each registration.