NDMC ACT(Chapter8 Tax On Advertisements Other Than Advertisements Published In The Newspapers)

CHAPTER - VIII

TAXATION

Levy of Taxes || Property-Tax || Tax on Vehicles and Animals || Theatre-Tax || Tax on Advertisements Other Than Advertisements Published in the Newspapers || Duty on Transfer of Property || Tax on Buildings Payable Along With the Application for Sanction of Building Plans || Other Taxes || Supplementary Taxation || Payment and Recovery of Taxes || Remission and Refund || Appeals || Miscellaneous Provisions Relating to Taxation || Taxes on Entertainment and Betting ||

TAX ON ADVERTISEMENTS OTHER THAN ADVERTISEMENTS PUBLISHED IN THE NEWSPAPERS

Tax on advertisements.

88.

(1)

Every person, who erects, exhibits, fixes or retains upon or over any land, building, wall, hoarding; frame, post or structure or upon or in any vehicle any advertisement or, who displays any advertisement to public view in any manner whatsoever, visible from public street or public place ( including any advertisement exhibited by means of cinematographs), shall pay for every advertisement which is so erected, exhibited, fixed or retained or so displayed to public view, a tax calculated at such rates not exceeding those specified in the Fourth Schedule as the Council may determine:

Provided that no tax shall be levied under this section on any advertisement which-

(a)	relates to a public meeting, or to an election to Parliament or the Legislative Assembly of Delhi; or
(b)	is exhibited within the window of any building if the advertisement relates to the trade, profession or business carried on in that building; or
(c)	relates to the trade, profession or business carried on within the land or building upon or over which such advertisement is exhibited or to any sale or letting so such land or building or any effects theirin or to any sale, entertainment or meeting to be held on or upon or in the same; or
(d)	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
(e)	relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration; or
(f)	relates to any activity of the Central Government or the Government or the Council.

(2)

The tax on any advertisement leviable under this section shall be payable in advance in such number of instalments and in such manner as may be determined by bye-law made in this behalf.

Explanation 1.

The word "structure" in this section includes any movable board on wheels used as an advertisement or an advertisement medium.

Explanation 2.

The word "advertisement" in relation to a tax on advertisement under this Act means any word, letter, model, sign, placard, notice, device or representation, whether illuminated or not, in the nature of and employed wholly or in part for the purposes of advertisement, announcement or direction.

Prohibition of advertisements without written permission of the Chairperson.

89.

(1)

No advertisement shall be erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or shall be displayed in any manner whatsoever in any place within New Delhi without the written permission of the Chairperson granted in accordance with bye-laws made under this Act.

(2)

The Chairperson shall not grant such permission if -

(a)	the advertisement contravenes any bye-law made under this Act; or
(b)	the tax, if any, due in respect of the advertisement has not been paid.

(3)

Subject to the provisions of sub-section (2), in the case of an advertisement liable to advertisement tax, the Chairperson shall grant permission for the period to which the payment of the tax relates and no fee shall be charge in respect of such permission.

Permission of the Chairperson to become protected void in certain cases.

90.

The permission granted under section 89 shall become protected void in the following cases, namely:-

(a)	if the advertisement contravenes any bye-law made under this Act;
(b)	if any material change is made in the advertisement or any part thereof without the previous permission of the Chairperson;
(c)	if the advertisement or any part thereof falls otherwise than through accident;
(d)	if any addition or alteration is made to, or in the building, wall, hoarding, frame, post or structure upon or over which the advertisement is erected, exhibited, fixed or retained if such addition or alteration involves the disturbance of the advertisement or any part thereof; and
(e)	if the building, wall, hoarding, frame, post or structure over which the advertisement is erected, exhibited, fixed or retained is demolished or destroyed.

Presumption in case of contravention.

91.

Where any advertisement has been erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon in any vehicle or displayed to public view from a public street or public place in contravention of the provisions of this Act or any bye-laws made thereunder, it shall be presumed, unless and until contrary is proved, that the contravention has been committed by the person or the persons on whose behalf the advertisement purports to be or the agents of such person or persons.

Power of Chairperson in case of contravention.

92.

If any advertisement is erected, exhibited, fixed or retained in contravention of the provisions of section 89, the Chairperson may require the owner or occupier of the land, building, wall, hoarding, frame, post or structure or vehicle upon, or over or in which the same is erected, exhibited, fixed or retained, to take down or remove such advertisement or may enter any land building, property or vehicle and have the advertisement dismantled, taken down or removed or spoiled, defaced or screened.