Phani Kumar. D (Advocate) 21 March 2013

Advertisement tax

Sir,

I seek clarification with regard to Advertisement Tax.

Local Municipalities are issued notices under Sec.420 and 420 of Municipal Corporation Act, for payment of Advertisement Tax.

My question is, whether shop/ institute/organisation have also pay tax for erection of their NAME BOARDS for identiy purpose.

D. Kumar,

Advocate.

Rama chary Rachakonda (Secunderabad/Telangana state Highcourt practice watsapp no.9989324294 ) 21 March 2013

The Advertisement Section deals with control and regulation of sky-signs, neon glow sign boards, and other type of advertisements under Section 420 and 421 read with Section 622 (2) of HMC Act, 1955. The section also deals with initiation of action against unauthorised erection and display of advertisements.
An Advertisement fee is collected from the following sources according to the schedule of rates approved by the Standing Committee.
	1. Hoardings / uni-poles erected in municipal sites 2. Hoardings / uni-poles in private premises 3. Hoardings / uni-poles in Government-leased sites 4. Glow / neon sign boards 5. Bus Shelters 6. Brand names 7. Mobile advertisements 8. Pole ads 9. Miscellaneous