State of Tamilnadu- Act
The Chennai City Corporation Licensing of Hoardings and Levy and Collection of Advertisement Tax Rules, 2003
TAMILNADU
India
India
The Chennai City Corporation Licensing of Hoardings and Levy and Collection of Advertisement Tax Rules, 2003
Rule THE-CHENNAI-CITY-CORPORATION-LICENSING-OF-HOARDINGS-AND-LEVY-AND-COLLECTION-OF-ADVERTISEMENT-TAX-RULES-2003 of 2003
- Published on 26 June 2003
- Commenced on 26 June 2003
- [This is the version of this document from 26 June 2003.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title and commencement.
- These rules may be called the Chennai City Municipal Corporation Licensing of hoardings and Levy and Collection of Advertisement Tax Rules, 2003.2. Definitions.
- In these rules, unless the context otherwise requires,-3. Grant of Licence.
4. Validity of licence.
- The licence granted under rule 3 shall be valid upto the 31st day of March of the third year.5. Renewal of licence.
- Every licence granted under rule 3 may be renewed for three years. The application for renewal of a licence shall be made to the District Collector in Form V two months before the date of expiry of the licence and the provisions of rules applicable to the grant of licence shall apply to the renewal of the licence. The District Collector shall dispose of such renewal application within sixty days from the date of its receipt and in any case not later than the expiry of the validity of the licence.6. Maximum size of hoarding.
| Road width | Maximum size |
| Above 100 feet | 24 feet X 12 feet (horizontal position) |
| Between 50-100 | 15 feet x 10 feet (horizontal position) |
| Less than 50 feet | 12 feet x 6 feet (either horizontal or vertical); |
7. Rent to be collected for erection of hoarding on Government or municipal land.
8. Cancellation of licence.
9. Unauthorised, obscene or objectionable hoarding.
10. Restriction on grant of licence.
- Licence shall not be granted for erection of hoarding in the following places, namely:-11. Appeal against the order refusing to grant a licence or renew a licence.
- An appeal to the State Government shall be made in Form III within thirty days from the date of receipt of the order refusing to grant a licence or renew a licence. The appeal shall be accompanied by a fee of Rs. 500 (Rupees five hundred only) and the grounds of appeal. Such appeal shall be disposed of within a period of sixty days from the date of receipt of such appeal.12. Licence fee, etc.
13. Rate of advertisement tax on advertisement exhibited on hoarding.
- The half yearly advertisement tax on advertisements exhibited on the hoardings shall be levied as per the Table below:-| Location and nature | Rates of tax per square metre per half year.(Rupees ) |
| (1) | (2) |
| 1. Hoardings in arterial road with bus route- | |
| (a) withoutlighting | 250 |
| (b) withordinary lighting | 300 |
| (c) withneon or mercury lighting | |
| 2. Hoardings in main road with bus route- | |
| (a) withoutlighting | 180 |
| (b) withordinary lighting | 230 |
| (c) withneon or mercury lighting | 280 |
| 3. Hoardings in other road or street - | |
| (a) withoutlighting | 120 |
| (b) withordinary lighting | 150 |
| (c) withneon or mercury lighting | 200 |
14. Rate of tax for advertisement other than on hoarding.
15. Issue of assessment order on advertisement tax.
- The District Collector shall issue an assessment order for payment of half yearly advertisement tax in Form IV along with the licence for erection of a hoarding.16. Payment of advertisement tax.
- The advertisement tax shall be levied and collected every half year beginning from 1st April to 30th September and from 1st October to 31st March. The advertisement tax shall be paid within thirty days from the beginning of the half year or within thirty days from the date of issue of assessment order, as the case may be. If the advertisement tax is not paid within the said period of thirty days, the District Collector may after giving notice in writing to the owner of such hoarding take such action as are required under these rules.17. Maintenance of registers.
- A register as in Form VI shall be maintained by the District Collector in respect of Chennai Corporation in regard to issue of licences for erection of hoarding and collection of rent and advertisement tax on hoarding.18. Inspection of hoardings.
- The District Collector or any officer authorized by him in this behalf shall make periodical inspection of the hoardings erected and verify whether hoardings are being maintained in accordance with the conditions prescribed in the licence. During such inspection, if it is noticed that the hoardings are not in accordance with provisions of the Act and these rules and the conditions of licence, the District Collector shall take such action as are required under these rules.19. Remittance of Chennai Corporation's share of advertisement tax on hoarding.
- The District Collector shall arrange to remit the twenty five percent of the advertisement tax collected on the advertisement made on the hoarding permitted in the area of Chennai Corporation to the Personal Deposit account of the Chennai Corporation in the Reserve Bank of India. Chennai, once in a year between April and June of the succeeding year.AppendixForm-I(See Sub-rule (1) of Rule 3)Application for Licence to Erect a Hoarding| (1) | Name and address of the applicant/ Company/Government Department | : |
| (2) | Exact location with identification land marksand direction of facing of the frontage of the hoarding | : |
| (3) | Place of erection of hoarding with ward number(If on buildings, address of the building) | : |
| (4) | Name of the owner of the land/ building on whichthe hoarding is to be erected | : |
| (5) | Size of the hoarding proposed to be erected(Length, breadth and width to be mentioned) | : |
| (6) | Nature of the materials to be used | : |
| (7) | Whether annual rent paid for land belonging toGovernment or Corporation, if so the date of payment and otherdetails. | : |
| (8) | Indicate whether the following documents havebeen enclosed with the application | : |
| (1) Copy of challan by which Licence fees andrent for Government lands is paid. | : | |
| (2) No Objection Certificate for the land orbuilding on which the hoarding is to be erected | : | |
| (3) Plan of the hoarding indicating width,height, etc. duly approved by the qualified Engineer | : | |
| (4) No Objection Certificate from the PoliceDepartment from an Officer not below the rank of DeputySuperintendent of Police | : | |
| (5) A Topo sketch indicating the proposedlocation of the hoarding | : |
| No. ................... | Date ................... |
| From ................... | Date ................... |
| No. ................... | Dated ................... |
| No. ................... | Dated ................... |
| (1) | Name and address of the existing hoarding's licensee | : |
| (2) | Place of erection of hoarding with ward number | : |
| (3) | Exact location with identification land marks ofthe hoarding | : |
| (4) | Permitted size of the existing hoarding | : |
| (5) | Details of existing licence issued under Form II | : |
| (6) | Number and date of the tax assessment orderissued under Form IV. | : |
| (7) | Annual rent, licence fee and advertisement taxpaid details | : |
| (8) | No objection certificate for the land orbuilding on which hoarding is erected, for the purpose of renewal | : |
| (1) | Name of the applicant | : |
| (2) | Location of the hoarding | : |
| (3) | Name of the land owner/ competent authority ifon Government land Name and address of the owner of the building | : |
| (4) | Licence number and date and licence fee paid | : |
| (5) | Assessment number and date | : |
| (6) | Annual rent | : |
| (7) | Size | : |
| Year | Licence fee | Annual rent per for the land | Advertisement Tax | |
| (In Rupees) | ||||
| I Half | II Half | |||
| (1) | (2) | (3) | (4) | (5) |