THE KERALA MUNICIPALITY ACT, 1994* - nrcddp

TAX ON ADVERTISEMENTS271. Tax on advertisements.— Every person who erects, exhibits, fixes or retains upon orover any land, building, wall, hoarding or structure in a municipal area any advertisement or who displaysany advertisement to public view in any manner whatsoever in any place in such area, whether public orprivate, shall pay on every such advertisement a tax calculated at such rates and in such manner andsubject to such exemptions as the Council with the approval of the Government, by resolutiondetermine:purpose.]62 [Provided that the rates shall not be less than the rate specified by the Government for thisProvided further that the tax under this section in any advertisement displayed in a public servicevehicle as defined in the Motor Vehicles Act, 1988 (Central Act 59 of 1988 ) passing through the locallimits of more than one local authority shall be levied by a Municipality only if such vehicle-fa)commences its operation from the municipal area of that Municipality; or(b) commences its operation from a place other than a municipal area and passes throughthat municipal area before it passes through the local limits of any other local authority:notice:-Provided also that no tax shall be leived under this section on any advertisement or a(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 sky sign andwhich-(a) is exhibited within 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 overwhich such advertisement is exhibited, or to any sale or letting of such land or building or anyeffects 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 isexhibited, or to the name of the owner or occupier of such land or building; or(d) relates to the business of any railway administration; or(e) is exhibited within any railway station or upon any wall or other property of a railwayadministration except any portion of the surface of such wall or property fronting any street.Explanation 1.— The word "structure" in this section shall include any movable board onwheels used as an advertisement or an advertisement medium.Explanation 2.— The expression "sky-sign", in this section, means any advertisement supportedon or attached to any post, pole, standard, frame work or other support wholly or in part upon or overany land, building, wall or structure which, or any part of which, sky-sign shall be visible against thesky 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 othersimilar device employed wholly or in part for the purposes of any advertisement upon or over any land,building or structure or upon over any public place, but shall not include-62. Proviso added for by Act 14 of 1999, w.e.f. 24-3-1999.