Amendment status not verified — confirm the current text below against the official source.
Every pzrson who erecis, exhibits, fixes or rerains upon or over any land, ~;lcction ent building, wall, hoardings or structure any adverst~sement, or who displays any dvertlsem advertiwment !I. n~blir view in a mpnnel wbatsoevcr - n ;Iny I places whether p u u ~ . ~ ,r private, in the municipal limit shall pay on every adwrtise- nent wa. ' IS 5 0 erected, exliibited, fixed, retained or display& ,lu r,ub,l~ view, I a tax m!cul~ted at sucn r.ltes and in silch mannw as the ~;,ouncli may, dc <?:.,-mine I r n acc~rd;tvce with s ~ ~ c b rt le as may be prescribed: I TAMIL NADU GaVERNMENT CiSIZETE BXTRAORDPNARY 77 - -- Provided that the rates sball be subject to the rates that may be prescribed by theaGovernment and different rates may be prescribbd for different municipalities talunp into consideration the location, the size of the advertisement boprd, the period and the types of advhtiscments : Provided further that no tax shall be levied under this section on any advertise- ment or a notice- (a) of a public mmhg : or (b) of an election to the Legislative Assemblv; ar (c) of a candidature in respect of such an election a Provide+ also that no.sncb tax shall be levied on advertisemeat which is not a slq-sign and which- (a) is exhlbitcd within the window of any building ; or a : (b) relates to the trade or business carded on, within the land or building upon or over which such advmtisament is exhibited, or to any sale or letting of ,. . $ { r such land or building or any effects therain or to any sale, entertainment or meeting to be held upon or in tho same ; or (c) relates to the name of the land or milding upon or over which the advertisement is exhibited, or to the name of the owner or ocxu~ier of such land or building ; or (6) relates to the busifiess of any railway administration; or (e) is exhibited within anv railway station or upon any wall or other p~orerty of a railway administration except any portion of the surface of such wall or property fronting ally street. Explanation I. -For the purpose of this section the word "strucutre" shall includes any movable board on wheels used as an ad vmtisernent or an advertist. ment medium. Explailation 11.-For the rurpose of this section, the expression, "sky-sign?' means any advertisement supported on or attached to any post, pole, standard, frame-work or other support wliblly or in part upon or over any land, building, wall or structure which, or an\ part of sky-sign which shall be visible against the sky f I om some point in any public place and includes all and every qart of any such post, pole, standard, fraine work or other support. The ex,- x- slon "skyslgn" shall also Include any balloon, paraci-lutc or 0th.. -imilar device employed wholly or in part or the purposes of any ndvcrtisement upon or over any la~~tl, builclillg or at~-iwturo or ul,o~i or ovor rrtly 1)111rlli: 1jl1ri.o ljct~ ul11rl1 I I O ~ i nclud e- (a) any flag stafl, pole, vane or weather-cock, unless atlopted or ~ ~ h t d wholly or in part for the purpose of any advertisement ; or (b) any sign, or any board, frame or other contrivance securely fixud-to or on the top of the wall or parapet of any building or on the cornice or blocklng of any wall, or to the ridge of a roof : Provided that such board, frame or other contrivance shall oe ot one contir,ucas face and not open work, an+ does not extend in 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 nalne of tile land or building, upor1 or over wj~ich the advertisement is exhibited, ox to the name of the owner or occupier of such land or build; ng ; or (d) anv advertisement relating exclusivelv to the bvsjness of a railway ad ministratiol, and placed wholly upon or over anv railway,. railwav yarc7, station. I Jatt orm or station approach belonging to a railway admlnlstration. and $0 , r . . I - VERNMENT GAZETTE EXTRAORDINARY 79 (2) The Government may make rules not inconsistent with this Act tor regulatlng the odlection of the duty the payrqeqt thereof to the municipality and the deductions of any expenses incurred by the Government in the collection