The Maharashtra Advertisements Tax Act, 1967

1. (1) This Act may be called the Maharashtra Advertisements Tax Act, 1967.
2. (2) It shall come into force in such areas and on such date as the State Government may by notification in the Official Gazette appoint in this behalf; and different dates may be appointed for different areas of the State.
3. (3) The State Government may, at any time by like

A person who fails to comply with a requirement imposed on him by or under section 4 or section 5 shall, on conviction, be punished with fine which may extend to five hundred rupees.

Any person who contravenes any of the provisions of this Act or any rules thereunder for which no other provision has been provided for in this Act shall, on conviction, be punished with a fine which may extend to five hundred rupees.

Any officer authorised by the State Government in this behalf may recover from any person who has committed or has reasonably been suspected of having committed an offence against this Act or rules thereunder, by way of composition of such offence—

1. (a) where an offence consists of the failure to pay, or the evasion of, any advertisement tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding five hundred rupees or double the amount of the tax payable, whichever is greater ; and
2. (b) in other cases, a sum of money not exceeding five hundred rupees.

1. (1) Nothing in section 3 shall apply in relation to any advertisement which is exhibited without any payment made or to be made therefor—
   • (a) for or on behalf of any Government,
   • (b) for or on behalf of any local authority if the advertisement in the opinion of the State Government is for philanthropic or charitable purposes or wholly educational in character and is not exhibited or intended to be exhibited for purposes of profit.
2. (2) If the Commissioner of Police in any area where a Commissioner of Police has been appointed, or the District Magistrate elsewhere, is of opinion that any advertisement which is exhibited is of the character mentioned in clause
   • (b) of sub-section
3. (1) and is not exhibited or intended to be exhibited for purposes of profit, he shall exempt such advertisement from payment of the advertisement tax.
4. (3) The State Government may, by general or special order, exempt any advertisement or class of advertisements from payment of advertisement tax, subject to such terms and conditions as may be specified in the order.

1. (1) The Commissioner of Police in any area for which a Commissioner of Police has been appointed, or the District Magistrate elsewhere, or any officer other than a police officer below the rank of head constable duly authorised by them in this behalf, may enter any place of entertainment where any advertisement is being exhibited at any reasonable time with a view to seeing whether the provisions of this Act or the rules made thereunder are being complied with.
2. (2) The proprietor of every place of entertainment shall give every reasonable assistance to the inspecting officer in the performance of his duties under sub-section (1).
3. (3) If any person prevents or obstructs the entry of the inspecting officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, on conviction be punished with fine which may extend to five hundred rupees.

Any sum due on account of the advertisement tax shall be recoverable as an arrear of land revenue.

Any of the powers and duties conferred or imposed upon the State Government by this Act may be exercised or performed, subject to such conditions as the State Government may prescribe, by any officer not below such rank as may be prescribed whom the State Government may by general or special order empower in this behalf.

1. (1) No prosecution, suit or other proceeding shall, without the sanction of the State Government, lie against any officer or servant of the State Government for any act done or purporting to be done under this Act.
2. (2) No prosecution, suit or other proceeding shall lie against any such officer or servant for anything in good faith done or intended to be done under this Act.

No suit shall be instituted against the State Government and no prosecution, suit or other proceeding shall be instituted against any officer or servant of the State Government in respect of any act done or purporting to be done under this Act after six months from the date of the commission of the act.

1. (1) The State Government may, by notification in the Official Gazette, make rules for the purpose of carrying out the object of this Act.
2. (2) The rules to be made under this section shall be subject to the condition of previous publication : Provided that, if the State Government is satisfied that circumstances exist which render it necessary to take immediate action, it may dispense with the previous publication of rules to be made under this section.
3. (3) Every rule made under this Act shall be laid as soon as may be after it is made before each House of the State Legislature while it is in session for a period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall from the date of publication of such notification have effect only in such modified form or be of no effect, as the case may be ; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.