SHIMLA MUNICIPAL CORPORATION TAX ON ADVERTISEMENTS(OTHER THAN ADVERTISEMENTS PUBLISHED IN NEWSPAPERS) BYE-LAWS, 1984.
Short title and Commencement:-
1. These bye-laws may be called the Shimla Municipal Corporation (Tax on advertisements ) other than advertisements published in newspapers Bye-laws 1984.
Prohibition of erection, exhibition, fixation, retention or display of advertisements in historic public buildings etc.:-
2. They shall come into force from the date of publication in the official gazette. No. person shall erect, exhibit, fix, retain or display or ause to be erected, exhibited fixed retained or display any advertisement with in the Municipal Corporation area without taking prior permission of the Commissioner or an officer authorised by him in this behalf.
Manner of display of advertisements-
No vehicle used for the purpose of advertisement shall display any advertisement in a manner from or method different from that approved by the Commissioner.
Defacement of any sign or mark or letter on advertisement prohibited:-
3. No person shall deface or cause to be defaced by sign or mark or letter or words that shall have been put by the Commissioner on the advertisement selected, exhibited, fixed, retained or displayed in taken of their having been permitted or approved by him and of the tax having collected thereon.
4. ADVERTISEMENT HOARDING:
(i) shall not be less than 9,1440 meters high from the ground level,
(ii) shall not project, or be on or over the public way more than 152.400 m.m. beyond the general line of buildings in the street for which a regular line of street has been prescribed.
(iii) shall not be within 27.4320 meters from any public park or pleasure promenade, and
(iv) shall not, in the opinion of the Commissioner be disproportionately large in comparison with the side of the land, or building on which they are displayed.
Procedure for obtaining permission of commissioner for erection etc of advertisements:-
(I) Every person desiring to erect, exhibit, fix retain or display an advertisement shall send or cause to be sent to the Commissioner, not less than ten clear days before advertisement is to be displayed and in time before printing copies of advertisements or painting advertisements or exhibition them in any manner, a notice in duplicate in writing in such form as may be determined by the commissioner with all the particulars required therein to getherwith a copy of the matter to be advertised. Provided that the commissioner, may for reasons to be recorded in writing, reduce the time limit in special cases.
(2) The Commissioner shall within seven days from the date of receipt of the notice, intimate to the applicant the tax due on the intended advertisement provided the commissioner approves of the advertisement. the Commissioner may disprove of an advertisement among others, on the ground that its contents or the manner of its display is indecent or otherwise offensive to good taste or public sentiment.
(3) The original of the notice shall be returned to the applicant immediately on payment of the tax with instructions either to incorporate the licence number and date in the advertisement copies to be printed for displaying in Shimla or in the paintings to be done, or to produce copies of advertisements for stamping with the corporation stamp in taken of the tax having been paid and the advertis shall carry out the instructions.
(4) (a) Where the giving of previous notice under clause (I) is impracticable, copies of the advertisement proposed to be erected, exhibits, fixed, retained or displayed shall be produced before the Commissioner, Municipal Corporation alongwith the application for obtaining the requisite permission.
(b) If such advertisement is approved by the Commissioner the Corporation stamp shall, on payment of the tax due in respect of such advertisement be affixed on all copies of such advertisement in token of the tax having been collected.
5. The production of the copies of advertisement for the purpose of affixing the corporation stamp or the in-corporation of the license number and date shall not be insisted upon in any case where the nature of the advertisement does not admit of such production or incorporation.
Rate of Advertisement Tax and its mode of payment:-
The tax on advertisements as approved by the Government from time to time shall be payable in advance after the Commissioner has approved of the proposed advertisement.
Tax on advertisement displayed through cinematorgraph:-
Whenever, any advertisement exhibited through cinematorgraph by any person and firm then such person and firm will obtain the sanction of Commissioner in this regard and such person and firm will be liable to pay tax to the Municipal Corporation on the advertisement, calculated at such rates as may be prescribed from time to time.
Provided that nothing in this bye-laws shall apply to advertisement as mentioned in proviso to section 121 of Himachal Ptadesh Municipal Corporation Act, 1979.
Licensed advertisements:-
(I) Persons or agencies who undertake the display of advertisement on behalf of others shall enrol themselves as licensed advertise on payment of a security deposit of not more than Rs. 200/- and not less than Rs. 100/- each as the Commissioner may decide for the due observance of these bye-laws.
(2) Persons intending to entrust the work of displaying advertisement son their behalf to other parties shall not entrust it to any party other than a licensed advertiser.
(3) A licensed advertiser shall before displaying or causing the display of advertisement, satisfy himself that the tax due thereon has been paid and the commissioner’s approval has been obtained.
(4) A licensed advertiser shall maintain proper accounts and produce the same whenever required for inspection by the Commissioner.
Penalty:-
10. Whoever contravenes any provision of any of the bye-laws or falls to comply with any order or direction law fully given to him under any of the said bye-laws, be punishable:-
(a) With fine which may extend to five hundred rupees and in the case of a continuing contravention or failure, with an additional fine which may extend to twenty five rupees for every day durng which such contravention or failure continues after conviction for the first such contravention or failure; or
(b) With fine which may extend to twenty five rupees for every day during which the contravention continues, after the receipt of a notice from the Commissioner or any Municipal Officer duly authorised in that behalf, by the person contravening any of the said bye-laws requiring such person to discontinue such contravention.