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[Cites 0, Cited by 1] [Entire Act]

State of Tamilnadu - Section

Section 326CC in Chennai City Municipal Corporation Act, 1919

326CC. [ Tax on advertisement on hoardings. [Inserted by Tamil Nadu Act 19 of 2003.]

(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
(2)[ The tax paid under sub-section (1) shall be credited lo the Corporation Account in such manner as may be prescribed.]Notes. - Before its substitution, sub-section (2) read as follows:
(2)Seventy-five per cent, of the tax paid by every person, under sub-section (1) shall be credited to the State Government account and the balance of twenty-five per cent shall be credited to the Corporation account in such manner as may be prescribed.]