The lowest rates of tax on advertisements leviable by the Village Panchayats

 

RATE OF TAX ON ADVERTISEMENT LEVIABLE BY THE VILLAGE PANCHAYAT

This Notification in G.O. (P) No. 128/2002/LSGD dated 25-7-2002 issued under S.R.O, 654/2002

[Translation in English of the Notification in G.O. (P) No. 128/2002/ LSGD dated 25-7-2002 issued under S.R.O. 654/2002, published under the authority of the Governor.]

S.R.O. No. 654/2002.—In exercise of the powers conferred by section, 209 of the Kerala Panchayat Raj Act, 1994 (13 of 1994), the Government of Kerala hereby prescribe the lowest rates of tax on advertisements leviable by the Village Panchayats as mentioned below, namely:—

Number Item Rate

(A) Advertisement on Advertisement Boards (Hoardings) and wall posters in the form of non illuminated sky signs:—

  • (i) For area upto 1 square metre Ten Rupees
  • (ii) For space exceeding 1.00 square metre but not Twenty Rupees exceeding 2.50 square metres
  • (iii) For every square metre exceeding the above Ten Rupees

    Posters
  • (i) For apace upto 1 .00 square metre Five Rupees
  • (ii) Fore every square metre exceeding the above Five Rupees

(B) Advertisements carried on vehicles :—

(i) For every Motor Gar, Lorry or other mode of Twenty-five transport operated by electric power or Rupees

 

    mechanical power

(ii) For every vehicle other than a Motor Gar, Ten Rupees

Lorry or any other mode of transport operated by electric power or mechanical power
(O) Advertisement Boards being carried around Ten Rupees

(D) Non illuminated Advertisements and sky signs:—

  • (i) For an area upto 1 square metre Twenty Rupees
  • (ii) For every square metre exceeding the above Twenty Rupees

(E) Advertisements exhibited on screens by using lantern slides: —

(i) For a space upto 1 square metre Twenty-five Rupees

(ii) For every square metre exceeding the above Twenty Rupees

 

(F) Advertisements on cloth hung across streets:—

  • (i) Between 3 metres and 6 metres (for seven Five Rupees days)
  • (ii) Upto 15 metres (for seven days) Eight Rupees
  • (iii) Upto 15 metres (for thirty days) Thirty Rupees

(G) Advertisements exhibited on screens by means of Roll films:—

(1) When the area of the visual advertisement shown on the screen does not exceed 37 square metres :

(i) Where the length of the film does not exceed 35 metres

(a) up to 7 days Twelve Rupees
(b) Per month Fifty Rupees

(ii) For every 15 metres in excess of the 35 metres, where the length of the film exceeds 35 metres :

(a) Up to 7 days Eight Rupees
(b) Per month Twenty Rupees

(2) For every 10 square metres in excess of 37 square metres, when the area of the visual Advertisement shown on the screen exceeds 37 square metres :

(i) Where the length of the film does not exceed 35 metres:

(a) Up to seven days Four Rupees
(b) Per month Ten Rupees

(ii) For every 15 metres in excess of 35 metres, where the length of the film exceeds 35 metres:

(a) Up to 7 days Three Rupees

b) Per mouth Eight Rupees

By order of the Governor,

P. KAMALKUTTY, Secretary to Government.

Explanatory Note

(This does not form part of the Notification, but is intended: to indicate its general purport.)

Section 209 of the Kerala Panchayat Raj Act 1994, provides that the rates of tax on advertisement leviable by the Grama Panchayat shall not be less than the rates prescribed by the Government. This Notification is intended to prescribe the lowest rates of tax on advertisements.