Schedule VIII

(See section 103) 1. Schedule VIII substituted by Notification No. UDD 106 MNY 98, dated 4-8-2001, w.e.f.20-9-2001. TAX ON ADVERTISEMENTS Sl No Particulars Maximum amount of tax per month (in Rs.) 1. Non-illuminated advertisement on land, building, wall, hoardings, frame, post, structure, etc,- (a) For a space upto 1 sq.m (b) For a space over 1 sq.m. and upto to 2.5. sq.m. (c) For every additional 2.5 sq.m. or less 2. Non-illuminated advertisement carried on vehicles drawn by bullocks, horses or other animals, human beings, cycle or any other device carried on any vehicle,- (a) For a space up to 5 sq.m. (b) For every addition 5 .sq.m. or less 3 Illuminated advertisement boards carried on vehicles (a) For a space upto 5.sq.m. - (b) For every additional 1.sq.m. or less - 4 Non-illuminated advertisement boards carried by switch boardmen,- (a) For each board not exceeding 1 sq.m. (b) For each board exceeding 1 sq.m. and upto 2.5. sq.m. (c) For each additional 1 sq.m. in area or less Illuminated advertisement boards carried by switch boardmen,- (a) For each board not exceeding 1 sq.m. (b) For each board exceeding 1 sq.m. and upto 2.5 sq.m. (c) For each additional 1 sq.m. in area or less IIluminated advertisements on land, building, wall, hoardings, frame, post, structure etc.,- (a) For a space upto 0.2 sq.m. (b) For a space over 0.2 sq.m. and upto to 0.5 sq.m. (c) For a space over 0.5 sq.m. and upto 2.5 sq.m. (d) For every additional 2.5 sq.m. or less Advertisments exhibited on screens in cinema houses and other public places by means of lantern slides or similar devices,- (a) For a space upto 0.5. sq.m. (b) For a space over 0.5. sq.m. and upto to 2.5 sq.m. (c) For every additional 2.5 sq.m. or less Non-illuminated advertisements suspended across streets,- (a) For a space upto 1. sq.m. (b) For a space over 1. sq.m. and upto 2.5 sq.m. (c) For every additional 2.5 sq.m. or less (N.B. The tax on item 8 will be in addition to the rent for the space which will be chargeable according to the scale to be determined by the Commissioner.) Non-illuminated advertisement boards standing blank but bearing the name of the advertiser or the announcement "To be let" displayed thereon,- (a) For a space up to 1. sq.m. (b) For a space over 1 sq.m. and upto 2.5 sq.m.. (c) For every additional 2.5 sq.m. or less Permission to auctioneers to put up not more than two boards of reasonable size advertising each auction sale, other than those in the premises where the auction is held, one on a prominent site in the locality and one on a corporation lamp-post 500]