(Section 94) TAX ON ADVERTISEMENTS.

Sl. Particulars Maximum amount No. of tax per annum Rs. 1. Non-illuminated advertisements on land, building, wall, hoardings, frame, post, structures, etc.— (a) For a space up to 1 sq. m. 10 (b) For a space over 1 sq. m. and up to 2.5 sq. m. 16 (c) For every additional 2.5 sq. m. or less 16 2. Non-illuminated advertisements 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. 60 (B) For every additional 5 sq. m. or less 60 3. Illuminated advertisement boards carried on vehicles,— (a) For a space up to 5 sq. m. 75 (b) For every additional 1 sq. m. or less 15 4. Non-illuminated advertisement boards, carried by sandwich boardmen,(a) For each board not exceeding 1 sq. m. 15 Sl. Particulars Maximum amount No. of tax per annum (b) For each board exceeding 1 sq. m. and up to 2.5 sq. m. 30 (c) For each additional 1 sq. m. in area or less 15 5. Illuminated advertisement boards carried by sandwich boardmen,(a) For each board not exceeding 1 sq. m. 30 (b) For each board exceeding 1 sq. m. and up to 2.5 sq. m. 50 (c) For each additional 1 sq. m. in area or less 30 6. Illuminated advertisements on land, building, wall or hoardings, frame, post, structures, etc,— (a) For a space up to .2 sq. m. 15 (b) For a space over .2 sq. m. and up to .5 sq. m. 30 (c) For a space over .5 sq. m. and up to 2.5 sq. m. 35 (d) For every additional 2.5 sq. m. or less 35 7. Advertisements exhibited on screens in cinema houses and other public places by means of lantern slides or similar devices,— (a) For a space up to .5 sq. m. 50 (b) For a space over .5 sq. m. and up to 2.5 sq. m. 55 (c) For every additional 2.5 sq. m. or less 55 8. Non-illuminated advertisements suspended across streets,— (a) For a space upto 1 sq. m. 10 (b) For a space over 1 sq. m. and up to 2.5 sq. m. 16 (c) For every additional 2.5 sq. m. or less 16 N.B.—The tax on item 8 will be in addition to the space which will be chargeable according to the scale to be determined by the Municipal Commissioner or Chief Officer. 9. Non-illuminated advertisement hoardings standing blank but bearing the name of the advertiser or with the announcement “To be let” displayed thereon,— Sl. Particulars Maximum amount No. of tax per annum (a) For a space up to 1 sq. m. 5 (b) For a space over 1 sq. m. and up to 2.5 sq. m. 8 (c) For every additional 2.5 sq. m. or less 8 10. Permission to auctioneers to put up not more than two 100 (including boards of reasonable size advertising each auction sale, the rent for other than those in the premises where the auction is held, exhibiting the one on a prominent site in the locality and one on board on a Municipal lamp post. Municipal lamp post).