Section 19 in Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967
19. Registration of Advertising Agents.
(1)Persons who undertake the display of advertisements within the limits of any municipality on behalf of others, shall control themselves as registered advertising agents by submitting an application to the Commissioner in the form prescribed in Annexure-III to these rules after paying a security deposit of Rupees two hundred in addition to annual registration fee of Rupees ten. A copy of the receipt issued therefor shall be attached to the application.(2)The Commissioner may reject an application of any person for registration as an advertising agent if he has reason to believe that the particulars furnished by such person are neither true nor is he otherwise fit for reasons to be recorded in writing, to be registered. In case of rejection, the full amount paid towards security deposit and registration fee shall be refunded to the applicant within fifteen days from the date of rejection.(3)The registration shall be renewed every year on payment of annual registration fee of Rupees ten.(4)Every registered advertiser before displaying or causing the display of advertisement should satisfy himself that the tax due thereon has been paid the Commissioner's approval obtained therefor.(5)Every registered advertiser shall maintain proper accounts in such form as may laid down by the Commissioner from time to time and produce them whenever required for inspection by the Commissioner.(6)The security deposit will, if it is not forfeited for any breach of the rules governing advertisements will be refunded to the depositor on application made by him after the expiry of three months from the date of cessation of the registration or renewal thereof as the case may be.
