209. Tax on advertisement

1. ¹⁶⁰[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;
   
   1. commences its operation from the area of that village panchayat; or
   2. 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 –

   1. of a public meeting; or
   2. of an election to any legislative body or a Municipality or a panchayat; or
   3. 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 –

   1. is exhibited inside the window of any building which is not a public place; or
   2. 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
   3. 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;
   4. relates to the business of any railway administration or airport authority;
   5. 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, skysign 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-

   1. any flag-stiff, pole, vane, or weather, cock, unless adapted or used wholly or in part for the purpose of any advertisement; or
   2. 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
   3. 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
   4. 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
   5. 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.

¹⁶⁰Inserted by Act 13 of 1999.