Amendment status not verified — confirm the current text below against the official source.
Surcharge on 154 * 156 *[property tax]. - (1) A village panchayat may in the manner prescribed, levy either from the whole panchayat area or any specified portion thereof and for a specified time a surcharge not exceeding five per cent on the [property tax] levied under section 203 to cover any unusual expenses incurred by it in respect of any plan, project or work: Provided that not more than two surcharges shall be imposed on such 158[property tax] levied at a time. 154 Inserted by Act 13 of 1999. 15 5 15 6 Substituted by Act 13 of 1999. Substituted by Ibid. 158 Ibid. (2) any surcharge levied under this section shall be demanded and collected in the same manner as if it where the 159 160[property tax] levied under section 203. 160[209. Tax on advertisement. - Every person who erects, exhibits, fixes or retains upon or over any land, building, wall boarding or structure, in a village panchayat 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 to the village panchayat on every such advertisement a tax calculated at such rates and to such manner and subject to such exemptions as the village panchayat may with the approval of the Government and by resolution determine : Provided that the rates shall not be less than the rates prescribed by the Government for the purpose: Provided further that the tax under this section on any advertisement displayed in a public service vehicle as defined in the Motor Vehicles Act, 1988 (Central Act 59 of 1988) passing through the local limits of more than one Local Self Government Institution shall be levied by a village panchayat only if such vehicle; (a) commences its operation from the area of that village panchayat; or (b) commences its operation from a place not within the said village panchayat and passes through the said village panchayat before passing through the local limits of any other Local Self Government Institution: Provided further that no tax under this section, shall be levied on any advertisement or a notice - (a) of a public meeting; or (b) of an election to any legislative body or a Municipality or a panchayat; or (c) of a candidature in respect of such an election: Provided also that no such tax shall be levied on any advertisement which is not a skysign and which - (a) is exhibited inside 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 to any sale, entertainment or meeting to be held upon or inside 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; 159 Ibid 160 Inserted by Act 13 of 1999. (d) relates to the business of any railway administration or airport authority; (e) is exhibited within any railway station or airport or upon any such wall or other property facing the street excluding any portion of the surface of the wall or property belonging to the railway administration or airport authority. Explanation 1. - The word “structure” in this section shall include any movable board on wheels used as an advertisement or as an advertisement medium. Explanation 2. - The expression “sky-signs”, in this section, means any advertisement supported on or attached to any post, pole, pillar, frame work or other support wholly or partly upon or over any land, building, wall 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, pillar frame work or other support. The expression ’sky- sign’ shall also include any balloon, parachute or other similar device employed wholly or partly for the purposes of any advertisement upon or over any land buildings or, structure or upon or over any public place but shall not include- (a) any flag-stiff, pole, vane, or weather, cock, unless adapted or used wholly or in part for the purpose of any advertisement; or (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 contiguous face land not open work and do not extend in the height more than one metre above any part of the wall or parapet or ridge to, 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 (d) any advertisement relating exclusively to the business of a railway administration and placed wholly upon or over any railway station, yard, platform or station approach belonging to a railway administration and so placed that it shall not fall into any street or public place; or (e) any notice of land or buildings to be sold or let, placed upon such land or is building. Explanation 3. - For the purpose of this section ‘Public Place’ means any place which is open to the use and enjoyment of the public whether it is actually used or enjoyed by the public or not.] 161 161[209 A. Prohibition of advertisement without written permission of the Secretary. - (1) No advertisement shall after taking a decision by the Village Panchayat on the levy of tax under section 209, be erected 161 Inserted by Act 13 of 1999. building, wall, hoarding or structure within the village panchayat area or shall be displayed in any manner whatsoever in any place in that village panchayat area without the written permission of the Secretary. (2) The Secretary shall not grant such permission if. - (i) the advertisement contravenes any bye-law made by the Village Panchayat under section 256; or (ii) the tax, if any, due in respect of the advertisement has not been paid. (3) Subject to the provisions of subsection (2), in the case of an advertisement liable to advertisement tax, the Secretary shall grant permission for the period to which the payment of tax relates and no fee shall be charged in respect of such permission: Provided that the provisions of this section shall not apply to any advertisement erected, exhibited, fixed or retained on the premises of a railway administration relating to the business of the railway administration. 209 B. Owner or person in possession be deemed responsible. - Where any advertisement is erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding or structure in contravention of the provisions of section 209 or 209A or after the written permission for the erection, exhibition, fixation or retention thereof for any period has been expired or become void, the owner or occupier of such land, building, wall, hoarding or structure shall be deemed to be the person who has erected, exhibited, fixed or retained, such advertisement in contravention unless he proves that such contravention has been committed by a person not in his employment or control or has been committed without his contrivance. 209 C. Removal of unauthorised advertisement. - (1) Where any advertisement is erected, exhibited, fixed or retained contrary to the provisions of section 209 or section 209 A or after the written permission for the erection, exhibition, fixation or retention thereof for any period shall have expired or become void, the Secretary may, by notice in writing, require the owner or occupier 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, in accordance with the provisions of this Act shall be liable to pay, in addition to the penalty prescribed in VI and VII Schedule, the charges for the removal of the unauthorised advertisement, to the Village Panchayat. 209 D. Collection of tax on advertisement. - The Secretary may farm out the collection of any tax on advertisement leviable under section 209 for any period not exceeding one year at a time on such terms and conditions as may be provided for by bye- laws made under section 256. 209 E. Recovery of tax payable. - Notwithstanding [anything contained in this Act any, amount payable under the provisions of this Act, rules or bye-laws, is not paid on the due date, shall be recovered together with penal interest at the rate of two per cent per month from the due date: Provided that no penalty shall be recovered on any amount that has become payable or payable in a half year, if it is paid in the same half year.]