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New Delhi Municipal Council Act,1994

Act No : 44


Section : TAX ON ADVERTISEMENTS OTHER THAN ADVERTISEMENTS PUBLISHED IN THENEWSPAPERS

THE FOURTH SCHEDULE [See section 88(1)] TAX ON ADVERTISEMENTS OTHER THAN ADVERTISEMENTS PUBLISHED IN THE NEWSPAPERS ---------------------------------------------------------------------- S.No. Particulars Maximum amount of tax per annum ---------------------------------------------------------------------- Rs. 1. Non-illuminated advertisements on land, build- ing, wall, hoardings, frame, post, structures, etc.:-- (a) For a space up to 10 sq. ft. 18 (b) For a space over 10 sq. ft. and up 30 to 25 sq. ft. (c) For every additional 25 sq. ft. or less 30 2. Non-illuminated advertisements carried on vehi- cles, drawn by bullocks, horses or other animals, human beings, cycle or any other device, carried on any vehicle or tramcar-- (a) For space up to 50 sq. ft. 120 (b) For every additional 50 sq. ft. 120 or less 3. Illuminated advertisement boards carried on vehicles-- (a) For a space up to 50 sq. ft. 240 (b) For every additional 50 sq. ft. 240 or less 4. Non-illuminated advertisement boards, carried by sandwich boardmen-- (a) For each board not exceeding 10 sq. 24 ft. (b) For each board exceeding 10 sq. 48 ft. and up to 35 sq. ft. (c) For each additional 10 sq. ft. 24 in area or less 5. Illuminated advertisement boards, carried by sandwich boardmen-- (a) For each board not exceeding 10 48 sq. ft. (b) For each board exceeding 10 sq. ft. 96 and upto 25 sq. ft. (c) For each additional 10 sq. ft. 48 or less. 6. Illuminated advertisements on land, building, wall or hoardings, frame, post, structures, etc.-- (a) For a space over 2 sq. ft. 24 (b) For a space over 2 sq. ft. and up 48 to 5 sq. ft. (c) For a space over 5 sq. ft. and 60 up to 25 sq. ft. (d) For every additional 25 sq. ft. 60 or less. 7. Advertisements exhibited on screen in cinema houses and other public places by means of lantern slides or similar devices-- (a) For a space up to 5 sq. ft. 96 (b) For a space over 5 sq. ft. and 120 up to 25 sq. ft. (c) For every additional 25 sq. ft 120 or less 136 8. Non-Illuminated advertisements suspended across streets-- (a) For a space up to 10 sq. ft. 18 (b) For a space over 10 sq. ft. and 30 up to 25 sq. ft. (c) For every additional 25 sq. ft or 30 less N.B. The tax for item 8 will be in addition to the space will be chargeable according to the scale to be determined by the Chairperson. 9. Non-Illuminated advertisements hoarding standing blank but bearing the name of the advertiser or with the announcement "To be let" displayed thereon-- (a) For a space upto 10 sq. ft. 9 (b) For a space over 10 sq. ft. 15 and up to 25 sq. ft. (c) For every additional 25 sq. ft. 15 or less 10. Permission to auctioneers to put up not more 200 including than two boards or reasonable size advertising the rent for each auction sale, other than those in exhibiting premises where the auction is held, one on a the board on preminent site in the locality and one on a municipal municipal lamp post. lamp post.


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