Rules – Tamil Nadu Panchayats (Licensing of Hoardings and Levy and Collection

of Advertisement Tax) Rules, 2009 – Framed – Notification - Published.

Rural Development and Panchayat Raj (PR.I) Department

G.O.(Ms.) No. 41 Dated 18.5.2009

Read:

From the Commissioner of Rural Development and Panchayat Raj,

Chennai-15, Letter Rc.No.38828/2008/PRI.I-4, dated 24.2.2009.
***

ORDER:

The appended Notification will be published in the Tamil Nadu Government

Gazette Extra-ordinary, dated the 18.5 2009.

(BY ORDER OF THE GOVERNOR)

K. ASHOK VARDHAN SHETTY,

PRINCIPAL SECRETARY TO GOVERNMENT.

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 APPENDIX.

NOTIFICATION.

In exercise of the powers conferred by section 172-A and section 172-B,

220 and section 242 of the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21
of 1994) and in supersession of the Tamil Nadu Panchayats (Licensing of
Hoardings and Levy and Collection of Advertisement Tax) Rules, 1999, the
Governor of Tamil Nadu hereby makes the following rules:-

RULES.
1. Short title and Application.- (1) These rules may be called the Tamil
Nadu Panchayats (Licensing of Hoardings and Levy and Collection of
Advertisement Tax) Rules, 2009.

(2) These rules shall apply to all the Village Panchayats constituted under
the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994).

2. Definitions.- In these rules, unless the context otherwise requires,-

(a) “Act” means the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21
of 1994);

(b) “advertisement” means any information exhibited on any screen or

board, or poster or wall or building or tree or boulder or any other object
either private or public or on any hoarding erected on any private or public
land or building or on any frame work or other support wholly or in part over
any private or public land or building visible to public wholly or partly and will
exclude advertisements made in newspapers, broadcast made over radio or
telecast in television;

(c) “District Collector” means the Collector of the District concerned;

(d) “Form” means the Forms appended to these rules;

(e) “Government” means the Government of Tamil Nadu;

(f) “hoarding” means any screen or board at any private or public

place used or intended to be used for exhibiting advertisement
including the frameworks or other support erected wholly or in part
upon or over any land, building, wall or structure or tree visible to
public wholly or partly;

(g) “land” includes building, wall, structure and tree;

(h) “licence” means the licence granted under rule 3;

(i) words and expressions used but not defined in these rules shall
have the meanings respectively assigned to them in the Act. In the
absence of such meaning, the Tamil Nadu General Clauses Act,
1891 (Tamil Nadu Act I of 1891) shall apply for the interpretation of
these Rules.

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 3. Issue of provisional permission and licence.- (1) Any person
including a State or Central Government Department intending to erect a
hoarding shall apply to the District Collector in Form I for obtaining a provisional
permission.

(2) Every application for a licence under sub-rule (1) shall be

accompanied by –

(a) the licence fee as specified in rule 13;

(b) a plan of the hoarding to be erected indicating the height and other
dimensions and the material proposed to be used as approved by a
qualified Engineer;

(c) a no objection certificate from the owner of the land where the
hoarding is to be erected in a private land or a no objection
certificate from the competent officer of the State or Central
Government Department concerned, if the hoarding is to be erected
on the land of State or Central Government or a no objection
certificate from the Executive Authority concerned if the hoarding is
to be erected on lands of a village panchayat;

(d) a certificate from a Police Officer not below the rank of Inspector of
Police of the jurisdiction of the area in which it is proposed to erect
hoardings, that the proposed hoarding would not be a diversion or
an obstruction to free and safe movement of traffic, pedestrians
and vehicles; and

(e) a topo sketch indicating the proposed location of the hoarding.

(3) The District Collector shall on receipt of such application under sub-
rule (1), scrutinize the same and inspect or cause to be inspected by an Officer
not below the rank of Commissioner of Panchayat Union, the place where the
hoarding is proposed to be erected.

(4) After such scrutiny and inspection, if the District Collector is satisfied
that the hoarding proposed to be erected conforms with the particulars
specified in the application form and other documents furnished by the applicant,
fulfill the requirements of sub-rule (2), the District Collector may grant a
provisional permission in Form-II with such conditions as may be necessary for
erection of a hoarding in that place which shall be valid for thirty days from the
date of grant thereof:

Provided that on representation from the applicant, the period of thirty

days may be extended by the District Collector for another period of thirty days.

(5) Within thirty days from the date of receipt of such provisional
permission or within such extended period under the proviso to sub-rule (4), the
applicant shall erect the hoarding in accordance with the conditions, if any,
specified in the provisional permission and shall apply in Form-III for a licence
along with a certificate of structural stability issued by a qualified Engineer.

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 (6) On satisfying that the hoarding has been erected in accordance with
the condition specified in the provisional permission granted under sub-rule (4),
the District Collector may grant a licence in Form-IV with such condition as may
be necessary or refuse the same after recording the reason therefor.

4. Period of validity of licence.- The licence granted under rule 3 shall

be valid up to the 31st day of March of the third year.

5. Renewal of licence.- Every licence granted under rule 3 may be

renewed for three years. The application for renewal of a licence shall be made
to the District Collector in Form V sixty days before the date of expiry of the
licence and the provisions of rules applicable to the grant of licence shall apply to
the renewal of the licence. The District Collector shall dispose of such renewal
application within sixty days from the date of its receipt and in any case not later
than the expiry of the validity of the licence either to grant the renewal of licence
or to refuse the same after recording the reasons therefor.

6. Maximum size of hoarding.- (1) The maximum size of a hoarding to

be erected shall be,-

Road Width Maximum size

(a) above 100 feet .. 24 feet X 12 feet (horizontal position)
(b) between 50 and 100 feet .. 15 feet X 10 feet (horizontal position)
(c) less than 50 feet .. 12 feet X 6 feet (either horizontal or
vertical position)

(2) The maximum height of hoarding including the height from the ground
level of hoarding shall not exceed thirty feet. The hoarding erected in one
particular road must be of uniform size as practicable as possible.

(3) No hoarding shall be permitted on both sides of the roads with a

footpath of less than ten feet width. In roads with, no separate footpath, a
minimum of ten feet width shall be available between the road margin and the
hoarding for use of pedestrians.

(4) The hoarding shall be erected only parallel to the footpath or road,
and not across the footpath or road margin.

(5) The hoarding irrespective of the size shall be erected on steel frames.

(6) There shall be a gap of not less than five feet width between one
hoarding and another. The gap between hoardings in a road may be of uniform
length.

7. Rent to be collected for erection of hoarding on Government or

Panchayat land.- (1) The Government shall by order fix the minimum and
maximum rates of annual rent to be collected from the licensees for the erection
of hoarding in State Government lands. The District Collector will notify in the
District Gazette, the rates applicable in respect of Government lands in the Rural
Local Bodies in the Districts within such minimum and maximum rates fixed by
the Government, collect the annual rent and credit into Government account.

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 (2) The Panchayat concerned shall fix the annual rent for erection of the
hoardings on the lands of the Rural Local Bodies. The Executive Authority
concerned shall collect the annual rent and credit into the General Fund of the
respective rural Local Body.

8. Cancellation of licence or refusal for renewal of licence.- (1)

Where the District Collector, either suo motu or on public representation or
otherwise, has reason to believe that a licensee has violated or failed to comply
with the conditions of the licence or any provisions of the Act or these rules, he
shall call upon the licensee by notice in writing, addressed by registered post to
the address given in his licence, stating grounds, to show cause within such
period not less than fifteen days from the date of receipt of such notice as to
why the licence should not be cancelled and also shall give the licensee an
opportunity of being heard.

(2) If the District Collector is not satisfied with the reply received from the
licensee, or if no reply is received from the licensee within the time limit
specified in sub-rule (1), he may cancel the licence or refuse to renew the
licence.

9. Removal of unauthorized, obscene or objectionable hoardings.-

(1) On cancellation of licence or refusal to renew the licence under sub-rule (2)
of rule 8, the owner or user or advertiser of such hoarding shall remove it within
seven days from the date of receipt of the order of cancellation or refusal of
licence, failing which, the District Collector shall cause to remove such hoarding
and recover the cost of such removal from the owner or user or advertiser of
such hoarding.

(2) The District Collector may either suo motu or on any representation or
otherwise, shall direct any owner or user or advertiser to remove the
advertisement within seven days from the date of receipt of such direction, if the
contents of such advertisement is considered to be obscene or objectionable. If
the owner or user or advertiser does not remove such advertisement within the
said period, the District Collector shall remove the advertisement and recover
the costs from the owner or user or advertiser.

10. Notification of area prohibited for erection of hoardings.- (1)

The District Collector may notify in the District Gazette, any area within the
Village Panchayat as a “prohibited area” for erection of any hoarding.

(2) If there is a hoarding, which already exists in such notified prohibited

area, the licensee shall be liable to remove such hoarding within fifteen days of
the date of such notification. If the licensee does not remove such hoarding
within the said period, the District Collector shall cause to remove it and recover
the costs for such removal from the licensee concerned. No individual notice is
required before such removal.

11. Restriction on grant of licence. - Licence shall not be granted for

erection of hoarding in the following places, namely:-

(i) in front of educational institutions, popular places of worship and

hospitals with inpatient treatment facility;

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 (ii) in the corners of road or street junctions, upto a distance of 100
metres on either sides of the junction;
(iii) in front of places of historical or aesthetic importance; and
(iv) in the prohibited area notified under sub-rule (1) of rule 10.

12. Appeal.- An appeal to the State Government or an officer notified in

this behalf may be made against the order refusing to grant or to renew licence
under rule 3 or rule 5 or cancellation of the licence under rule 8 or removal of
hoarding under rule 21 in Form VI within thirty days from the date of receipt of
order refusing to grant a licence or renew a licence or cancellation of a licence.
The appeal shall be accompanied by a fee of Rs.500/- (Rupees Five hundred
only) paid in the form of Bank demand draft payable to the Secretary to
Government, Rural Development and Panchayat Raj Department, Secretariat,
Chennai-9 and the statement of the grounds of appeal. Such appeal shall be
disposed of within a period of sixty days from the date of receipt of such appeal.

13. Licence fee.- The fee for grant of licence and for renewal of licence
shall be Rs. 1000/- (Rupees one thousand only).

14. Rate of advertisement tax.- The half yearly advertisement tax on

advertisements exhibited on hoardings shall be levied as per the Table below:-

THE TABLE

(1) If the Village Panchayat lies within 30 kilo metres radius from any
Municipal Corporation

Location and nature Rates of tax per square

metre per half year
(Rupees)
(1) (2)

1. Hoardings in arterial road with bus route-

(a) without lighting
(b) with ordinary lighting 150
(c) with neon or mercury lighting 200
300
2. Hoardings in main road with bus route-
(a) without lighting
(b) with ordinary lighting 100
(c) with neon or mercury lighting 150
200
3. Hoardings in other road or street-
(a) without lighting 90
(b) with ordinary lighting 125
(c) with neon or mercury lighting 150

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 (2) If the Village Panchayat lies within 10 kilo metres radius from a
Municipality

1. Hoardings in arterial road with bus route-

(a) without lighting
(b) with ordinary lighting 75
(c) with neon or mercury lighting 90
100
2. Hoardings in main road with bus route-
(a) without lighting
(b) with ordinary lighting 60
(c) with neon or mercury lighting 70
80
3. Hoardings in other road or street-
(a) without lighting 50
(b) with ordinary lighting 60
(c) with neon or mercury lighting 70

(3) Other Village Panchayats

1. Hoardings in arterial road with bus

route-
(a) without lighting 60
(b) with ordinary lighting 80
(c) with neon or mercury 90
lighting

2. Hoardings in main road with bus

route-
(a) without lighting 40
(b) with ordinary lighting 60
(c) with neon or mercury 70
lighting

3. Hoardings in other road or street-

(a) without lighting
(b) with ordinary lighting 20
(c) with neon or mercury 30
lighting 60

15. Rate of tax for advertisement other than on hoarding.- (1) The
District Collector shall fix the half-yearly advertisement tax on advertisements
exhibited other than on hoardings, subject to the maxima and minima specified
below:-

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 Minimum Maximum
(1) (2)
(Rs. per square metre)

1. If the Village Panchayat lies

within 30 kilo metres radius 30 500
from any Municipal
Corporation
2. If the Village Panchayat lies
within 10 kilo metres radius 20 500
from a Municipality
3. or other Village Panchayats 10 500

(2) While fixing the rate of advertisement tax, the District Collector shall
take into consideration the location and type of the advertisement and may
fix different rates of tax for different places and different types of
advertisement.
16. Issue of assessment order on advertisement tax.- The District
Collector shall issue an assessment order for payment of half yearly
advertisement tax in Form VII along with the licence for erection of a
hoarding.
17. Payment of advertisement tax.- The advertisement tax shall be
levied and collected every half year beginning from 1st April to 30th
September and from 1st October to 31st March. The advertisement tax shall
be paid within thirty days from the beginning of the half year or within thirty
days from the date of issue of assessment order, as the case may be.

18. Mode of payment.- Licence fee, renewal fee and advertisement tax
to be paid under these rules shall be paid in the form of bank draft payable to
“District Collector Advertisement Tax Account”. The District Collector shall
maintain a separate Account in the district quarters in the name of “District
Collector Advertisement Tax Account” for the receipt of licence fee and
advertisement tax.
19. Liability of the user of the hoarding for payment of
advertisement tax.- The owner, user or advertiser shall be liable to pay
the tax within the period specified in Rule 17 failing which such hoarding shall
be liable for removal by the District Collector after giving a notice in writing
to the owner or user or advertiser.
20. Maintenance of registers.- A register as in Form VIII shall be
maintained by the District Collector for every Village Panchayat in the District
in regard to grant of licences for erection of hoarding and collection of rent
and advertisement tax on hoarding.
21. Periodical inspection of hoarding.- The District Collector or any
officer authorized by him in this behalf shall make periodical inspection of the
hoardings erected. During such inspection, if it is noticed that any hoardings
is not in accordance with the provisions of the Act or these Rules or the
conditions of licence, the District Collector shall take immediate action for
removal of such hoarding after giving notice in writing to the owner or user or
advertiser of such hoarding.

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 22. Remittance of licence fee and advertisement tax to the Village
Panchayats.- The District Collector shall arrange to remit the licence fee
collected on erection of hoardings and advertisement tax collected on the
advertisements made, to the General Fund of the Village Panchayat in which
the hoarding is erected or advertisement is exhibited, once in a year between
April and June of the succeeding year and shall maintain a register in Form
VIII for collection of licence fee.

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 APPENDIX.
FORM – I
[See sub-rule (1) of rule 3]

APPLICATION FOR PROVISIONAL PERMISSION TO ERECT A

HOARDING

1. Name and address of the Applicant / Company / Government

Department.
2. Exact location with land mark identification and direction of
facing frontage of the hoarding.
3. Place of erection of hoarding (if on building, address of the
building)
4. Name of the owner of the land / building on which the
hoardings is to be erected.
5. Size of the hoarding proposed to be erected (Length, breadth
and width to be mentioned)
6. Nature of the materials to be used.
7. Indicate whether the following documents have been enclosed
with the application:-
(1) Details of payment of licence fees.
(2) Plan of the hoarding indicating width, height, etc.,
duly approved by the qualified Engineer.
(3) No Objection Certificate from the land owner.
(4) Certificate from the Police Officer not below the rank of
Inspector of Police of the jurisdiction of the area in which it is
proposed to erect hoardings, that the proposed hoarding
would not be a diversion or an obstruction to free and safe
movement of traffic, pedestrians and vehicles.
(5) A topo sketch indicating the proposed location of the
hoarding.

Place: Signature of the Collector

Date :

ACKNOWLEDGEMENT
Received the application for provisional permission for erection of
hoarding at ___________________________ from Thiru / Thirumathi.
___________________________________ .

Place : District Collector.

Date :

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 FORM – II

[See sub-rule (4) of rule 3]

PROVISIONAL PERMISSION FOR ERECTION OF A HOARDING.

No. ……………………. Dated ……………

Reference : Application No. ______________ , dated _____________

Provisional permission is granted to _______________ for the erection of

hoarding of size ______________ at ___________ on the land belonging to

_______________________ subject to following conditions:-

CONDITIONS.

(1) This provisional permission is valid for thirty days from the date of

issue.

(2) The applicant after erection of the hoarding as per this permission

shall apply in Form III for licence.

(3) …………..

(4) …………..

..

..

District Collector.

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 FORM – III

[See sub-rule (5) of rule 3]

APPLICATION FOR LICENCE TO THE HOARDING ERECTED.

1. Name of the Applicant.

2. Number and date of provisional permission (along with

the copy thereof).
3. Location of hoarding, number and other details.

4. Name of the land owner / Competent Authority, if on

Government lands.
5. Size of the hoarding erected.

6. Whether Licence fees has been paid.

7. Whether the annual rent paid for land belonging to

Government or Panchayat Union or Village Panchayat, if
so, the date of payment and other details.
8. Whether the following documents have been enclosed
with the application :-
(1) Structural stability certificate from a qualified
Engineer.

(2) Copy of the provisional order issued in Form II.

Place : Signature of the Applicant.

Date :

ACKNOWLEDGEMENT
Received the application for licence to hoarding erect at
___________________________ from Thiru / Thirumathi.
___________________________________ .

Place : District Collector.

Date :

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 FORM – IV

[See sub-rule (6) of rule 3]

LICENCE FOR ERECTION OF THE HOARDING.

No. ……………………. Dated ……………

Reference : Application number and date of Form III.

Licence is granted to (Name and address of the licensee) for erection of

hoarding of size ______________ at ___________ on the land belonging to
__________ subject to the following conditions:-

CONDITIONS.

(1) This licence is not transferable.

(2) The licencee should on no account change the ownership of the
hoarding without prior permission of the District Collector.

This Licence is valid for the period from _______________ to 31st

March of third year.

Place : District Collector.

Collector
Seal :

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 FORM – V

[ See rule 5 ]

APPLICATION FOR RENEWAL OF LICENCE.

1. Name and address of the licensee of the existing

hoarding.

2. Place of erection of hoarding.

3. Exact location with land marks identification of the
hoarding.

4. Permitted size of the existing hoarding.

5. Details of existing licence issued in Form IV.
6. Number and date of the tax assessment order
issued in Form VII.

7. Details of rent and tax paid.

Place : Signature of the Applicant.

Date :

ACKNOWLEDGEMENT
Received the application for provisional permission for erection of
hoarding at ___________________________ from Thiru / Thirumathi.
___________________________________ .

Place : District Collector.

Date :

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 FORM – VI
[ See rule 12 ]

APPEAL AGAINST THE ORDERS OF THE DISTRICT COLLECTOR

REFUSING TO GRANT OR RENEW LICENCE OR CANCELLING THE
LICENCE FOR ERECTION OF HOARDING.

From Date : ___________

________________
________________
________________

To

The Secretary to Government,

Rural Development and Panchayat Raj Department,
Secretariat,
Chennai – 9.

Reference : Orders of the Collector No._________ dated _________ .

Sir,
I hereby appeal against the order of the District Collector, _________
District, dated ___________ refusing to grant or renew a licence applied by me
or cancellation of the licence (Copy enclosed).

I enclose herewith a copy of Demand Draft No. _______________ , dated

_______________ for Rs. 500/- (Rupees Five hundred only) towards the fee for
filing appeal.
Under the following grounds only I am filing an appeal to the Government
for reconsideration (Details of the Grounds):-
(1)
(2)
(3)
(4)
Signature of the applicant.

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 FORM – VII
[ See rule 16]

No. ……………………. Dated ……………

ASSESSMENT ORDER FOR THE PAYMENT OF HALF YEARLY

ADVERTISEMENT TAX

This order is for payment of advertisement tax for the advertisement

exhibited on hoardings / sign board / Neon Board / Balloon / Arches / half-
arches / walls / buildings at _______________ in ___________ village
panchayat of size _________ for Rs. __________ /- (Rupees
____________________ only) payable half yearly. The mode of payment of the
tax shall be by Demand Draft in favour of the ‘District Collector Advertisement
Tax Account’. Non-payment of advertisement tax shall attract removal of the
advertisement by the District Collector.

District Collector.

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 FORM – VIII
[ See rule 20 and 22]

REGISTER FOR COLLECTION OF LICENCE FEE AND

ADVERTISEMENT TAX AND REMITTANCE MADE TO VILLAGE
PANCHAYAT

1. Name of the licensee.

2. Location of hoarding / advertisement other than hoarding

3. Name of the land owner or Competent Authority if on

Government land.

Name and address of the building owner

(If it is on private building).

4. Licence number and date and licence fee paid in the case
of hoarding.

5. Assessment number and date.

6. Size.

Year Licence fee Advertisement Tax Amount

remitted to
I Half II Half Village
Panchayat
(in Rupees)
General Fund
(Rs.)
(1) (2) (3) (4) (5)

District Collector.

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