Section 3A in Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967
3A. Display of Advertisements by proprietors of Cinema Houses.
(a)No proprietor of a cinema house or any person incharge of the operation of a cinema house shall exhibit any slide whether plain or coloured in his cinema house or premises unless he has paid a tax on such advertisement at the rates specified in the Schedule and obtained prior written permission of the Commissioner thereof.(b)No proprietor of a cinema house or any person incharge of the operation of a cinema house shall screen or cause to be screened by "Advertisement shorts" or display or cause to be displayed any advertisement unless he has paid tax on such advertisement and obtained the prior written permission of the Commissioner.(c)Every proprietor of a cinema house or any person incharge of the operation of a cinema house shall maintain separate for slides advertisement shorts' and Trailor Films' in such forms as the Government may prescribe and keep them upto date for the inspection of the Commissioner and send or cause to be sent monthly statements to the Commissioner. The Commissioner shall have access to the auditorium and such other places where records are kept and maintained for the purpose of checking and verification of such advertisements. It shall be obligatory on the part of the proprietor of a cinema house or any person incharge of operation of the cinema house to extend all reasonable facilities for verification and checking of the slides, advertisements shorts and trailors exhibited or displayed in such cinema house.(1)Notwithstanding anything contained in any of the preceding rules, the Commissioner may identify the places for erecting hoardings on Municipal sites, the number of places so identified should not exceed 300 in respect of Selection and Special Grade Municipalities, 200 in respect of First Grade Municipalities and 100 in respect of Second and Third Grade Municipalities. If extra number of Hoardings are required the Commissioner may fix the number with the prior approval of Director of Municipal Administration.(2)The Commissioner may also fix the number of hoardings to allowed on private properties which shall not exceed 200 in respect of Selection and Special Grade Municipalities, 150 in respect of First Grade Municipalities and 75 in respect of Second and third grade Municipalities. The Commissioner may lease out the right to collect fees in respect of use of the above hoardings.(3)The regulation for the lease shall be as follows(a)the lease shall be through public auction or as the lease may be by calling tenders for the same;(b)the advertising agents who have been registered under rule 19 of the rules alone shall be entitled to participate in the bid;(c)the period of lease shall not exceed three years;(d)the permissible size of the hoardings shall be as provided in Rule 11(2);(e)the lessee is empowered to collect the fees on the advertisements; as provided in the Schedule annexed to the rules;(f)the bidder shall deposit such amount as may be specified by the Municipal Commissioner before participating the auction;(g)the bidder shall produce a solvency certificate for such amount as may be specified by the Municipal Commissioner either from an Officer of Revenue Department or the Commissioner of the Municipality;(h)the lease shall be approved by the Municipal Council;(i)the lessee shall within one week from the date of confirmation of the lease in his favour shall pay ⅓rd of the lease amount as deposit;(j)he shall pay the lease amount once in six months and such amounts may be paid in the months of April and October of each year. The initial deposit amount paid by the lessee shall be adjusted towards the lease amount for the third year;(k)in the case of belated payment, penal interest at the rate of 2% per month shall be levied;(l)in the case where the lessee fail to pay the lease amount, the Municipal Commissioner may re-auction the right to collect fee, on the hoarding for the remaining period and in addition he may recover the loss if any sustained thereby from the Original lessee.(m)the lessee shall enter into an agreement and it shall be registered, and(n)the lessee is responsible for the payment of rents if any to the owners on the hoardings erected on the Private site.
