Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967

{
    "id": 14596,
    "slug": "andhra-pradesh-municipalities-advertisement-tax-rules-1967",
    "title": "Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967",
    "short_title": "Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967",
    "act_number": "",
    "act_year": 1967,
    "act_type": "STATE",
    "location": "Andhra Pradesh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) 'Act' means the Andhra Pradesh Municipalities Act, 1965\n(b) 'Advertiser' includes any agent or owner or principal on whose behalf the advertisement is displayed, the owner of any enterprise about which the advertisement is displayed or the owner of the structure of place or building on which the Advertisement is made;\n(c) 'Board' includes a case, frame or surface or any material whatsoever.\n(d) 'Government' means the State Government;\n(e) 'Month' means a calendar month;\n(f) 'Person' Includes a Hindu undivided family, any company or association of body of individuals whether incorporated or not;\n(g) 'Schedule' means the Schedule annexed to these rules;\n(h) 'Sign' means any word, picture, model, device or other presentation, in the nature of an advertisement, announcement or direction, written, printed, prescribed, embossed or painted; and\n(i) \"year\" means the financial year.\nPart 1\nAssessment, Levy and Collection of Tax on Advertisements.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 0
        },
        {
            "number": "3",
            "title": "3. Tax on Advertisements.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 1
        },
        {
            "number": "3A",
            "title": "3A. Display of Advertisements by proprietors of Cinema Houses.",
            "chapter": null,
            "content": "(b) No proprietor of a cinema house or any person incharge of the operation of a cinema house shall screen or cause to be screened by \"Advertisement shorts\" or display or cause to be displayed any advertisement unless he has paid tax on such advertisement and obtained the prior written permission of the Commissioner.\n(c) Every proprietor of a cinema house or any person incharge of the operation of a cinema house shall maintain separate for slides advertisement shorts' and Trailor Films' in such forms as the Government may prescribe and keep them upto date for the inspection of the Commissioner and send or cause to be sent monthly statements to the Commissioner. The Commissioner shall have access to the auditorium and such other places where records are kept and maintained for the purpose of checking and verification of such advertisements. It shall be obligatory on the part of the proprietor of a cinema house or any person incharge of operation of the cinema house to extend all reasonable facilities for verification and checking of the slides, advertisements shorts and trailors exhibited or displayed in such cinema house.\n(1) Notwithstanding anything contained in any of the preceding rules, the Commissioner may identify the places for erecting hoardings on Municipal sites, the number of places so identified should not exceed 300 in respect of Selection and Special Grade Municipalities, 200 in respect of First Grade Municipalities and 100 in respect of Second and Third Grade Municipalities. If extra number of Hoardings are required the Commissioner may fix the number with the prior approval of Director of Municipal Administration.\n(2) The Commissioner may also fix the number of hoardings to allowed on private properties which shall not exceed 200 in respect of Selection and Special Grade Municipalities, 150 in respect of First Grade Municipalities and 75 in respect of Second and third grade Municipalities. The Commissioner may lease out the right to collect fees in respect of use of the above hoardings.\n(3) The regulation for the lease shall be as follows\n(a) the lease shall be through public auction or as the lease may be by calling tenders for the same;\n(b) the advertising agents who have been registered under rule 19 of the rules alone shall be entitled to participate in the bid;\n(c) the period of lease shall not exceed three years;\n(d) the permissible size of the hoardings shall be as provided in Rule 11(2);\n(e) the lessee is empowered to collect the fees on the advertisements; as provided in the Schedule annexed to the rules;\n(f) the bidder shall deposit such amount as may be specified by the Municipal Commissioner before participating the auction;\n(g) the bidder shall produce a solvency certificate for such amount as may be specified by the Municipal Commissioner either from an Officer of Revenue Department or the Commissioner of the Municipality;\n(h) the lease shall be approved by the Municipal Council;\n(i) the lessee shall within one week from the date of confirmation of the lease in his favour shall pay ⅓rd of the lease amount as deposit;\n(j) he shall pay the lease amount once in six months and such amounts may be paid in the months of April and October of each year. The initial deposit amount paid by the lessee shall be adjusted towards the lease amount for the third year;\n(k) in the case of belated payment, penal interest at the rate of 2% per month shall be levied;\n(l) in the case where the lessee fail to pay the lease amount, the Municipal Commissioner may re-auction the right to collect fee, on the hoarding for the remaining period and in addition he may recover the loss if any sustained thereby from the Original lessee.\n(m) the lessee shall enter into an agreement and it shall be registered, and\n(n) the lessee is responsible for the payment of rents if any to the owners on the hoardings erected on the Private site.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Procedure for obtaining permission of the Commissioner for erection, etc., of advertisements.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Tax on advertisement when payable.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Payment of fees in addition to the advertisement tax for erecting, exhibiting, fixing, hanging, retaining or displaying advertisements in or upon any public.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Tax on advertisements payable in full even for a fraction of a month.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "7B",
            "title": "7B. Tax on advertisements payable in full even for a fraction of a month.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "8",
            "title": "8. Commissioner may enter any place for purpose of inspection etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "9",
            "title": "9. Recovery of Tax on advertisement due as arrears of Property Tax.",
            "chapter": null,
            "content": "Part 2\nProhibition and Regulation of Advertisements",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "10",
            "title": "10. Places for erecting etc., of Advertisements.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "11",
            "title": "11. Advertisement, Hoarding, Cinema and Poster Boards.",
            "chapter": null,
            "content": "Size of hoardings (in Metres)\nSize of hoardings (in Metres)\nNature of election\nNature of election\n(i) 10 x 4\n(ii) 6 x 3\n(iii) 4.5 x 2.5\n(iv) 4 x 2.5\n(v) 3 x 2\n(vi) 2.5 x 2\nTo be erected in horizontal length and verticle\n\t\t\t\theight",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "12",
            "title": "12. Sign or Signboards.",
            "chapter": null,
            "content": "(a) so as to project in, on, over or across a public street which is not more than 41/2 metres wide or which has no foot path or drain or aquaduct under the projection:\n(b) on, or to or against a projecting or support varandah over a public street so as to project, in, over or across such street beyond the footpath appertaining thereto.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "13",
            "title": "13. Sky-signs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "14",
            "title": "14. Neon-Signs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "15",
            "title": "15. Advertisements to bear the permit number etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "16",
            "title": "16. Materials used for the writing, etc., of advertisement to be in accordance with the approved specifications of the Commissioner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "17",
            "title": "17. Manner of display of advertisements through vehicles.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "18",
            "title": "18. Safety of advertisements.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "19",
            "title": "19. Registration of Advertising Agents.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "20",
            "title": "20. Penalty.",
            "chapter": null,
            "content": "Annexure - 1\nAnnexure - 1\n[ See Rule 4(1)]\n[ See Rule 4(1)]\n(1) Name and address of the Advertiser\n(in full in block letters)\n(2) Classification of Advertisement.\n(3) Description of the subject matter and languages employed (with Capital letters)\n(4) Name and address of the person or the firm on whose behalf the advertisement is displayed.\n(5) The description of the structure of place where the advertisement/Sky- sign is proposed to be erected or displayed (premises or site number if any) accompanied by diagramatic sketch plan.\n(6) The detailed dimensions of the Advertisement board/sky-sign, etc.\n(7) The date from which advertisement/ sky-sign is proposed to be erected or displayed and the probable date or removal (i.e. the date from which and the date up to which permission is required)\n(8) The material proposed to be used for the advertisement/sky-sign.\n(9) Any other particulars necessary regarding advertisement/sky-sign.\nSignature of the Applicant.\n[For the use of office]\nAnnexure - 2\nAnnexure - 2\n[ See Rule 15(1)]\n[ See Rule 15(1)]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "1. Name of the Applicant",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "2",
            "title": "2. Address",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "3",
            "title": "3. Classification of advertisement",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "4",
            "title": "4. Description of the subject matter",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "5",
            "title": "5. Measurements",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "6",
            "title": "6. Location of display/exhibition.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "7",
            "title": "7. Starting date of the advertisement.",
            "chapter": null,
            "content": "8. closing date of the advertisement\nCommissioner.\nConditions\nConditions",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "1",
            "title": "1. An advertiser should apply in writing for renewal of the permission to the Commissioner 7 days before the date of expiry of the permission, or well in advance.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "2",
            "title": "2. Advertisement Tax and other fees or charges as required under rules should be paid before erection, etc., of advertisement for which the grant of permission has been sought for.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "3",
            "title": "3. An advertiser is required to take every reasonable care not to cause any inconvenience or hindrance either to pedestrian or vehicular traffic or cause any material damage either to person or property by the display and erection of advertisement in any manner.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "4",
            "title": "4. Breach of any of the provisions of the Andhra Pradesh Municipalities Act, 1965 and the rules and bye-laws made thereunder will render this permission null and void notwithstanding the payment of the advertisement tax to the Municipality.",
            "chapter": null,
            "content": "Annexure - 3\nAnnexure - 3\n[ See Rule 19 (1)]\n[ See Rule 19 (1)]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "1",
            "title": "1. Name of applicant (in Block letters).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "2",
            "title": "2. Age.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "3",
            "title": "3. Father's/Husband's name.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "4",
            "title": "4. Residential address (premises). No situated in Property Tax ward No. Assessment No. Locality.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "5",
            "title": "5. Permanent Address.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "6",
            "title": "6. In this application for fresh registration/renewal or registration? If for renewal of registration give the previous registration No. and date.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "7",
            "title": "7. Copy in duplicate of present Photographs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "8",
            "title": "8. Name, designation and address of the person issuing character certificate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "9",
            "title": "9. Have the security deposit and the fees for registration been paid (Give receipt/challan No. and date attach copy of such receipt/challan to this application).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "10",
            "title": "10. Any other particulars relating to the display of advertisement to be considered by the Commissioner.",
            "chapter": null,
            "content": "Signature of Applicant\nCounterfoil",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        }
    ],
    "metadata": {
        "Act ID": "ap083",
        "Act Number": "",
        "Enactment Date": "",
        "Act Year": "1967",
        "Short Title": "Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967",
        "Type": "STATE",
        "Location": "Andhra Pradesh"
    },
    "updated_at": "2026-09-29 21:55:18"
}