Jharkhand Advertisement Tax Act, 2012
Jharkhand Advertisement Tax Act, 2012
Tax201214 sections
This Act imposes a tax on advertisements within the state of Jharkhand. It applies to advertising agents and individuals who display ads for business purposes, excluding media like newspapers or political broadcasts. The law aims to generate revenue for the state and regulate how advertisements are displayed, covering various types of signs and structures. It requires registration and sets payment rules to ensure proper oversight of commercial advertising activities.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax
- 4. Exemption
- 5. Registration of dealers
- 6. Assessment of tax
- 7. Recovery of tax
- 8. Appeal and Revision
- 9. Offences and penalties
- 10. Power to inspect accounts
- 11. Power to make rules
- 12. Power to make rules
- 13. Power to amend schedules
- 14. Repeal and Savings
PDF: pending for this language.