Exemption from payment of advertisement tax

Tax196711 sections

Statutory text

(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) 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
(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.
(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.

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