Section 129A in Chennai City Municipal Corporation Act, 1919
129A. Tax on advertisements.
- Every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding or structure any advertisement or who displays any advertisement to public view in any manner whatsoever in any place whether public or private, shall pay on every advertisement which is so erected, exhibited, fixed retained or displayed to public view, [a tax calculated at such rates having regard to the location, size, reach and nature of the advertisement] [Inserted by Tamil Nadu Act 51 of 1998.] and in such manner and subject to such exemptions as the council may, with the approval of the [State Government] [The words 'Provincial Government' were substituted far the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted far Provincial' by the Adaptation Order of 1950.], by resolution determine:Provided that the rates shall be subject to the maxima and minima laid down by the [State Government] [The words 'Provincial Government' were substituted far the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted far Provincial' by the Adaptation Order of 1950.] in this behalf [and in any case such rate of tax shall not exceed rupees five hundred per square metre per half-year] [Inserted by Tamil Nadu Act 51 of 1998.]:Provided further that no tax shall be levied under this section on any advertisement or a notice-(a)of a public meeting, or(b)of an election to any legislative body or the Corporation of [Chennai] [Substituted for the word 'Madras' by Tamil Nadu Act 28 of 1996.], 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 and which-(a)is exhibited within the window of any building; or(b)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 any effects 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 is exhibited, or to the name of the owner or occupier of such land or building; or(d)relates to the business of any railway company; or(e)is exhibited within any railway station or upon any wall or other property of a railway company 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 vehicle and] [The words 'any vehicle and' were inserted by section 54 of the Madras City Municipal (Amendment) Act. 1961 (Tamil Nadu Act 56 of 1961)] any movable board on wheels used as an advertisement or an advertisement medium.Explanation 2. - The expression "sky-sign" shall, in this section, mean any advertisement, supported on or attached to any post, pole, standard, framework or other support wholly or in part upon or over any land, building, wall or structure which, or any part of which sky-sign, shall be visible against the sky 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 other similar device employed wholly or in part for the purpose of any advertisement upon or over any land, building or structure or upon or over any public place but shall not include-(a)any flagstaff, pole, vane or weathercock, unless adapted or used wholly or in part for the purposes of any advertisement; or(b)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 continuous face and not open work, and [does not extend] [Substituted for the words 'do not extend' by section 4 of, and the Third Schedule to the Tamil Nadu Repealing and Amending Act, 1957 (Tamil Nadu Act XXV of 1957).] in height more than three feet 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 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(d)any advertisement relating exclusively to the business of a railway company and placed wholly upon or over any railway, railway station, yard, platform or station approach belonging to a railway company, and so placed that it cannot fall into any street or public place; or(e)any notice of land or buildings to be sold, or let, placed upon such land or building.Explanation 3. - "Public place" shall, for the purposes of this section, mean 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.
