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[Cites 0, Cited by 0] [Section 326CC] [Entire Act]

State of Tamilnadu - Subsection

Section 326CC(1) in Chennai City Municipal Corporation Act, 1919

(1)Notwithstanding anything contained in this Act, every person, who is granted licence under section 326-C shall pay, on every advertisement on hoardings, a tax calculated at such rates as may be prescribed, having regard to the location, size, reach and nature of the advertisement but subject to the maxima and minima specified in the Table below:-
Location and Nature Rates of tax per square metre per half-year(Rupees)
(1) (2)
  Minimum Maximum
1. Hoardings in arterial road with bus route -    
(a) withoutlighting 250 400
(b) withordinary lighting 300 600
(c) with neonor mercury lighting 350 700
2. Hoardings in main road with bus route -    
(a) withoutlighting 180 300
(b) withordinary lighting 230 400
(c) with neonor mercury lighting 280 500
3. Hoardings in other road or street -    
(a) withoutlighting 120 200
(b) withordinary lighting 150 300
(c) with neonor mercury, lighting 200 400