Per year
Rs. P.
1200
2500
2000
2. Advertisements on cloth hung across streets of footpaths—
(a) in a street up to 6 metres wide
(b) in a street over 6 metres wide
1.00
(per running 30 centimetres)*
150
(per running 30 centimetres)*
(i) Advertisements which are fixed to or against the wall or outer face of a building and
(I) no part of which projection on or over a street:
(a) for a space up to 1 square metre
(b) for a space over I square metre and up to 2.5 square metres.
(c) for every additional 2.5 square metres or less
(2) which are placed in a position inclined to the vertical or otherwise project on or over a street:
(a) for a space up to 1 square metre
(b) for a space over 1 square metre and up to 25 square metres.
(c) for every additional 2.5 square metres or less
(ii) Advertisement suspended over or across street—
(a) for a space up to 1 square metre .
(b) for a space over I square metre and up to 2.5 square metres
(c) for every additional 2.5 square metres or less 12-00
2500
20-00
1200
2500
20-00
1200
2500
20-00
4. Advertisement hoarding standing blank but bearing the name of the advertiser or with the announcement 'To be let' displayed thereon:
(a) for a space up to 1 square metre
(b) for a space over I square metre and up to 5 square metres ..
(c) for every additional 2.5 square metres or less
0.50
1.00
1.00
*In addition to the usual amount on the basis of the surface area of the cloth, calculated at the rates as in item I, reduced in terms of a month.
N.B.—If the advertisement board projects more than sixty centimetres over or across streets—Rs. 4 for every additional 30 centimetres in addition to the tax prescribed above.
N.B.—If the board exceeds 15 centimetres in thickness-2 per 30 centimetres of the thickness in addition to the tax above.
387
The Howrah Municipal Corporation Act, 1980. [West Ben. Act
(Schedule IV.)
Per month
Rs. P.
5. Advertisement board carried on vehicles (or advertisements dis- played on the body of vehicles)—
(a) for a space up to 1 square metre
(b) for a space over 1 square metre and up to 2.5 square metres
(c) for a space over 25 square metres and up to 5 square metres
(d) for every additional 5 square metres or less Provided that in the case of a person advertising in more than one vehicle at a time the total space advertised in all the vehicles taken together shall be taken into account for the purpose of determination of the tax.
6. Illuminated advertisement boards carried on vehicles (or illuminated advertisements displayed on the body of vehicles)—
(a) for a space up to 2-5 square metres
(b) for a space over 25 square metres and up to 5 square metres
(c) for every additional 5 square metres or less
7. Advertisement boards carried by sandwich boardmen—
(a) for each board up to 1 square metre 1-25
(b) for each board over 1 square metre and up to 2-5 square metres 250
(c) for every additional 1 square metre or less 1.25 Illuminated advertisement boards carried by sandwich boardmen—
(a) for each board up to 1 square metre 250
(b) for each board over 1 square metre and up to 25 square metres 5.00
(c) for every additional 1 square metre or less 2.50
8.
Per year Rs. P.
2000
4100
7500
7500
7500
15000
150.00
9. Illuminated sky-signs and advertisements other than those referred to in items 6 and 8—
(a) for a space over 2,000 square centimetres 1600
(b) for a space over 2,000 square centimetres and up to 5,000 square centimetres. 3200
(c) for a space over 5,000 square centimetres and up to 2.5 square metres. 40.00
(d) for every additional 2.5 square metres or less 4000 N.B.—In the case of projected advertisements in addition to the tax prescribed above, the same rate will supply regarding projection and thickness, as given in item 3 above.
10. Advertisements exhibited on screens by means of lantern slides or similar devices—
(a) for a space upto 5,000 square centimetres
64.00
(b) for a space over 5,000 square centimetres and up to 2.5 square metres
8000
(c) for every additional 2-5 square metres or less
80.00
388
The Howrah Municipal Corporation Act, 1980. LVIII of 1980.]
(Schedule IV.)
11 Posters on walls, hoardings, frames, posts, kiosks, upon or in vehicles—
(a) for a space not exceeding a single royal
(b) for a space not exceeding double royal
(c) for every additional I square metre If a poster for which tax has already been paid has to be replaced due to damage or otherwise before the expiry of the period for which the tax has been paid, a stamp may be affixed to the new poster to the effect that it is covered by the original receipt for payment, the number and date whereof should be specified on the body of the poster:
Provided that the previous approval of the Commissioner shall be taken before erecting such new posters.
Per month
Rs. P.
025
050
037
Per year Rs. P.
12. Fly-posters or hand-posters—
(a) of a size up to 96 square centimetres 1 paisa each.
(b) of a size over 96 square centimetres and upto 192 square centimetres. 2 paise each.
(c) of a size over 192 square centimetres and upto 320 square centimetres. 3 paise each.
(d) of a size over 320 square centimetres and upto 480 square centimetres. 5 paise each.
(e) of every additional 96 square centimetres or less 1 paisa each.
EXPLANATION
1. In calculating the space or area referred to above all the faces of the advertisement hoardings, boards, etc., utilised for purposes of display shall be taken into account:
Provided that in the case of a sky-sign, in addition to the above, the face surface of the supporting pillars or raised platforms, if any, below the actual displaying area shall also be taken into account.
2. An advertisement shall not be deemed to be an illuminated advertisement within the meaning of this Schedule if such advertisement is illuminated merely by light which, in the opinion of the Commissioner, is not more than what is necessary to make the same visible at night.
389
The Howrah Municipal Corporation Act, 1980. [West Ben. Act
(Schedule V.)
SCHEDULE V
[See section 220.] Penalties
Section and
Subject Maximum fine or Maximum daily sub-section, clause imprisonment fine that may or proviso. that may be be imposed. imposed.
1 2 3 4
Section 77, sub- Requisition by auditors to produce Two hundred Fifty rupees. section (3). documents, to appear in person or to rupees. make and sign declaration to answer
question or to submit statement.
Section 104 Advertisement made without payment One thousand One hundred rupees. of taxes. rupees.
Section 1 1 I, sub- Default in furnishing statement and One hundred Ten rupees. sections (2) and production of books and accounts. rupees.
(3).
Section 142 Construction of private streets, walls, One thousand One hundred rupees. fence, etc. on municipal drain, channel, rupees.
etc. without permission.
Section 144, sub- Unlawful connection of house drain with One thousand One hundred rupees. section (1). municipal drain. rupees.
Section 145 Requisition to owner to arrange for One thousand One hundred rupees. sufficient means of effectual drainage. rupees.
Section 148 Throwing, emptying or turning certain One thousand Fifty rupees. matters not to be passed through rupees.
municipal drains.
Section 153, sub- Keeping or maintaining toilet or urinal Five hundred Fifty rupees. section (3). for public use without permission. rupees.
Section 155, sub- Failure to provide privy, urinal, bathing Five hundred Fifty rupees. section (2). or washing place. rupees.
Section 156 Failure to provide privy or make Five hundred Fifty rupees. alteration or substitution of service privy rupees.
by other system.
Section 157, sub- Construction of cesspool in violation of Five hundred Twenty-five rupees. section (1). provision. rupees.
Section 157, sub- Requisition on owner to fill up or remove Five hundred Twenty-five rupees. section (2). unlawful cesspool. rupees.
390
The Howrah Municipal Corporation Act, 1980. LVIII of 1980.]
(Schedule V.)
Section and
sub-section, clause
or proviso.
Subject MaxiMum fine or
imprisonment
that may be
imposed.
Maximum daily
fine that may
be imposed.
1
2
3
4
Section 163 Section 164 Section 165 Section 166, sub- section (5). Section 170. sub- section (1). Section 170, sub- section (2). Section 171
Section 173
Section 177, sub- section (I). Section 178
Section 179, sub- section (1). Failure to comply with a notice for removal or alteration of verandah, platform, building etc.
Failure to remove wall, fence, rail, platform, etc.
Prohibition of tethering of animals and milking of cattle.
Construction or reconstruction in violation of the regular line of a street or building line without proper permission.
Utilisation or sale of land for construction of buildings without provision for streets giving access to the site.
Utilisation or disposal of land without sending a written application with a lay out plan.
Prohibition of making new streets. Unauthorised use of land as building site. Unauthorised erection to a building. Occupation of a building without a completion certificate.
Change of the use of premises sanctioned for specified purposes.
One thousand rupees.
Five thousand
rupees.
Two hundred rupees.
One hundred rupees.
One thousand rupees.
One thousand rupees.
One thousand rupees.
Two thousand and
five hundred rupees
or imprisonment for
six months or both.
Two thousand and
five hundred rupees
or imprisonment for
six months or both.
Five hundred rupees.
Two thousand and
five hundred rupees
or imprisonment for
six months or both.
Fifty rupees.
Fifty rupees.
Ten rupees.
One hundred rupees
per square metre.
Two hundred
rupees.
Twenty-five
rupees.
Two hundred
rupees.
391
Three hundred rupees.
Two thousand and five hundred rupees or imprisonment for six months or both. Two thousand and 'five hundred rupees or imprisonment for six months or both. Two thousand and five hundred rupees or imprisonment for six months or both. One thousand
rupees.
Twenty-five rupees. Two hundred
rupees.
Two hundred
rupees.
Two hundred
nmees.
One hundred rupees. Two thousand and five hundred rupees or imprisonment for six months or both. Two thousand and five hundred rupees or imprisonment for six months or both. Five hundred
rupees.
Five hundred
rupees.
Five hundred
rupees.
Two hundred
rupees.
Two hundred and fifty rupees.
Twenty-five rupees. Twenty-five rupees. Twenty-five rupees. The Howrah Municipal Corporation Act, 1980. [West Ben. Act
(Schedule V.)
Section and
Subject
Maximum fine or
Maximum daily
sub-section, clause imprisonment fine that may or proviso. that may be
be imposed.
imposed.
1
2
3
4
Failure to perform duties in the matter of collection of solid wastes. Use, alteration, etc. of premises as godowns, ware-houses, etc. without permission.
Establish a factory without permission or altering or extending the same other- wise than in conformity with the conditions.
Keeping eating house, etc. without permission or otherwise than in conformity with a licence.
Keeping open threaters, circuses, etc. without permission or otherwise than in conformity with a licence.
Keeping open any private market, etc. otherwise than in conformity with a licence.
Carrying on the trade of a butcher otherwise than in conformity with a licence.
Prohibition of selling of flesh, fish or animal without licence.
Prohibition of hawking, etc. otherwise than in terms of a licence.
Prohibition of carrying on trade of a butcher, fish monger, etc. otherwise than in conformity with a licence. Section 188, sub-
section (3).
Section 190, sub-
section (1).
Section 191, sub-
section (1).
Section 192, sub-
section (1).
Section 193
Section . 196
Section 197,
clause (a).
Section 197,
clause (b).
Section 200
Section 201
392
The Howrah Municipal Corporation Act, 1980. LVIII of 1980.]
(Schedule V.)
Subject Maximum fine or Maximum daily imprisonment fine that may
that may be be imposed.
imposed.
1 2 3 4
Two thousand and Two hundred five hundred rupees rupees. or imprisonment for
six months or both.
Two thousand and Two hundred five hundred rupees rupees. or imprisonment for
six months or both.
Prohibition of keeping adulterants in a place where butter, ghee, etc. are manu- fadtured or stored.
Section 205, sub-
section (2).
Section 206
Section 209
Section 212
Section 214, sub-
section (1).
Failure to provide protection to articles of food drug, receptacle, etc. Keeping of shops, etc. otherwise than in conformity with a licence or failure to display the licence.
Failure to give information of dangerous diseases.
Failure to take measures to prevent spread of dangerous diseases.
Non-registration of place for disposal of the dead and failure to deposit plan in municipal office.
Two hundred
rupees.
One thousand
rupees.
One hundred
rupees.
One hundred
rupees.
One hundred
rupees.
Fifty rupees.
One hundred
rupees.
Section and
sub-section, clause
or proviso.
Section 202 •
Section 203
Section 204
Prohibition of sale, etc. of adulterated or misbranded food or drug.
Failure to register manufactory One thousand
Two hundred
rupees. rupees.
393