Jharkhand Advertisement Tax Act, 2012
No: 14 Dated: Apr, 27 2012
The Jharkhand Advertisement Tax Act, 2012
Jharkhand Act 14 of 2012
An Act to enact the Taxation on Advertisement published in newspapers and broadcast by radio or on television with regard to its applicability and enforcement within the State of Jharkhand.
Be it enacted in the 62nd year of the Republic of India .-
1. Short title, extent and commencement - (1) This Act may be called the Jharkhand Advertisement Tax Act, 2012.
(2) lt shall extend to the whole of the State of Jharkhand.
(3) It shall come into force with effect from the date of its publication in the official gazette.
2. Definitions - In this Act unless there is anything repugnant in the subject or context: -
(a) "Adver risement" shall mean any word, letter, model, sign. neon-sign. sky-sign, placard, notice, structure, device or representation, whether illuminated or not, in the nature of, and employed wholly or in part exhibits or displayed or retained for the public view for the purposes of advertisement, announcement or direction, but shall 'not include such advertisements published in a newspaper or broadcast by radio or television or cincmatograph and any advertisements exhibited or broadcast by any political party.
(b) ''Advertising Agent" means a person who carnes on the business of making advertisement on behalf of other persons for cash or deferred payment or other valuable consideration and includes a society, a club, an association, an undivided Hindu family, a firm. company or a corporation and any department of Government carrying on such bus mess of advertisement.
Explanation - The proprietor of a cinema house or any other place of entertainment who exhibits advertisement by means of cinema slides, film trailers or films on behalf of other persons for cash or deferred payment or other valuable consideration who make an advertisement to promote his own business shall be deemed to be an advertisement agent for the purpose.of this Act.
(c) "Assessee" means any advertisement agent or any other person, who in course of a business. trade and profession exhibits any advertisement, and by whom a tax or any other sum of money is payable under this Act.
(d) "commissioner" for the purpose of this Act means the· Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) and includes any other officer appointed under section 4 of Jharkhand Value Added Tax Act, 2005 upon whom the State Government may by notification, confer all or any of the powers and duties of the Commissioner to carry out the purposes of this Act.
(e) "Government" means Government of Jhark.hand.
(f) "Newspapers" includes any printed periodical work containing public news or comments on public news.
(g) "Month" means a Calendar month.
(h) "Prescribed" means prescribed by rules made under this Act;
(i) "Prescribed Authority" means the authorities as appointed under section 4 of the Jharkhand Value Added Tax Act, 2005 (Jharkhand Act 05, 2006) and as specified under sub-section (2) of Section 4 of the said Act, to exercise and perform the powers and duties respectively conferred upon such authorities by or under the said Act, within the specified respective area(s) mentioned in the corresponding entries of the said notification and as prescribed co carry out the functions, duties and powers: in order to carry out the purposes of this Act.
(j) ''Quarter" means the quarter ending on the 30th June. 30th September, 31st December and 31st March:
(k) ''Registered advertiser" means an advertiser or advertising agent in possession of a valid certificate of registration granted under the provisions of this Act;
(l) "Sky Sign" means any advertisement supported on or attached to any post, pole, standard, frame-work or other support wholly or m part upon or over any land, building. wall or structure which, or any part of which shall be visible against the sky from some point in any public place and includes all and every part of any such post, pole, standard, frame-work or other support. The expression "sky-sign" shall also include any ballon, parachute or other similar device employed wholly or in part for the purposes of any advertisement upon or over any land, building or structure or upon or over any public place but shall not include-
(i) any flag-staff, pole, van or \leather-cock, unless adapted or used wholly or tn part for the purpose of any advertisement
(ii) any sign, or any board, frame or other contrivance securely fixed to or on the top of the wall or parapet of any building, or on the cornice or blocking course of any wall, or to the ridge ofa roof
Provided that such board, frame or other contrivance be of one continuous face and not open work, and does not extend in height more than one meter above any part of the wall, or parapet or ridge to, or against, or on which it is fixed or supported; or
(iii) any advertisement relating to the name of the land or building, upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or
(iv) any advertisement relating exclusively to the business of a railway. and placed wholly upon or over any railway, railway station. yard, platform or station approach belonging to a railway, and so placed that it cannot fall into any street or public place. or
(v) any notice of land or buildings to be sold, or let, placed upon such land or buildings
Explanation - Sky-sign shall also include 'sign', 'neon-sign' and "placard"
(m) "Structure" means and includes any erection, fixes. frame, posts. building, wall, hoarding or upon or an any vehicle any advertisement is exhibited or displayed or retained for a public view,
(n) "Tribunal" means the Tribunal constituted under section 3 of the Jharkhand Value Added Tax Act, 2005 and the rules made thereunder,
(o) "Value of advertisement" means cash or deferred payment or any other valuable consideration received or receivable by an advertising agent in respect of advertisements made by him
(p) "Year" means a financial year.