172A. [ Levy and collection of advertisement tax. [Sections 172-A and 172-B were inserted by Tamil Nadu Panchayats (Sixth Amendment) Act, 1999 (Tamil Nadu Act 32 of 1999).]
- Every person who erects, exhibits, fixes or retains upon or over any land, building, wall, hoardings or structure any advertisement, or who displays any advertisement to public view in any manner whatsoever in any place whether public or private, in the Panchayat Village shall pay on every advertisement which is so erected, exhibited, fixed, retained or displayed to public view, a tax calculated at such rates and in such manner as the [Collector] may, determine in accordance with such rule [as may be prescribed] [See Rules issued in G.O. Ms., No. 218, Rural Development (C4), dated 14th October, 1999. Published in Tamil Nadu Government Gazette (Extraordinary), Part III, section 1(a), dated 15th October, 1999.]:Provided that the rates shall be subject to the rates that may be prescribed by the Government and different rates may be prescribed for different Village Panchayats taking into consideration the location, the size of the advertisement board, the period and the types of advertisements: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 the Parliament, Legislative Assembly or a Panchayat; or] [Substituted for the words '(b) of an election to the Legislative Assembly; or' by Tamil Nadu Panchayats (Fourth Amendment) Act, 2000 (Tamil Nadu Act 1 of 2001).](c)of a candidature in respect of such an election:Provided also that no such tax shall be levied on 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 administration; or(e)is exhibited within any railway station or upon any wall or other property of a railway administration except any portion of the surface of such wall or property fronting any street.Explanation. - For the purpose of this action. -(i)the expression "structure" shall include any movable board on wheels used as an advertisement or an advertisement medium;(ii)the expression "sky-sign" means any advertisement supported on or attached to any post, pole, standard, frame-work or other support wholly or in part upon or over any land, building, wall or structure which, or any part of sky-sign which 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 or the purposes of any advertisement upon or over any land, building or structure or upon or over any public place, but shall not include -(a)any flag staff, pole vane or weather-cock, unless adopted or used wholly or in part for the purpose 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 of any wall, or to the ridge of a roof:Provided that such board, frame or other contrivance shall be of one continuous face and not open work, and does not extend in height more than one metre 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 administration and placed wholly upon or over any railway, railway yard station, platform or station approach belonging to a railway administration, and so placed that cannot fall in any street or public, or(e)any notice of land or building to be sold, or let placed upon such land or building;(iii)the expression "public place" means 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;(iv)the expression "advertisement" shall not include any advertisement published in any newspaper.
