APM Rules 4Chapter 1 · Assessment, Levy and Collection of Tax on Advertisements.

Section 4 · Procedure for obtaining permission of the Commissioner for erection, etc., of advertisements

(1)

Every advertiser desiring to erect, exhibit, fix, retain, or display in advertisement to public view shall submit or cause to be submitted to the Commissioner, not less than seven clear days before the advertisement is to be displayed and in time before printing copies of advertisements or painting advertisements or exhibiting them in any manner an application in duplicate duly signed in the form prescribed in Annexure-I to these rules with all the particulars required herein together with a copy of the matter to be advertised:Provided that the Commissioner may, for reasons to be recorded in writing reduce the time limit referred to above in special cases.

(2)

The Commissioner shall within seven days from the date of receipt of the application intimate the applicant the tax due on the intended advertisement provided the Commissioner approves of the advertisement. The Commissioner may disapprove of an advertisement, among others on the ground that its contents or the manner of its display are indecent or otherwise offensive to good taste or public sentiment.

(3)

The original of the application shall be returned to the applicant immediately on payment of the tax with instructions either to incorporate the permission number and date in the advertisement copies to be printed for displaying within the Municipal limits or in the painting to be done, or to produce copies of advertisement for stamping with the Municipalities stamp in token of the tax having been paid and the advertiser shall carry out the instructions.

(4)

Where submission of the application under Sub-rule (1) is impracticable, copies of the advertisements proposed to be erected, exhibited, fixed, retained or displayed shall be produced before the Commissioner along with the application for obtaining the requisite permission.

(5)

If such advertisements is approved by the Commissioner, permission may be granted on payment of the tax due in respect of such advertisement and the municipal stamp shall be affixed on all copies of such advertisement in token of the tax having been collected.

(6)

The production of the copies of advertisement for the purpose of affixing the Municipal stamp or the incorporation of the permission number and date shall not be insisted upon in cases where the nature of the advertisement does not admit of such production or incorporation.

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