Tamil Nadu Municipal Laws (Amendment) Act, 2003*
| [Tamil Nadu Act No. 19 of 2003] | [17th May, 2003] |
An Act further to amend the laws relating to the Municipal Corporations and Municipalities in the State of Tamil Nadu
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-fourth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 17th May, 2003 and published in the Tamil Nadu Government Gazette, Extraordinary.
PART-I
PRELIMINARY
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Municipal Laws (Amendment) Act, 2003.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
PART-II
AMENDMENTS TO THE CHENNAI CITY MUNICIPAL CORPORATION ACT, 1919
2. Amendment of section 326-B.- In section 326-B of the Chennai City Municipal Corporation Act, 1919 (Tamil Nadu Act ??? of 1919) (hereafter in this Part referred to as the principal Act), in sub-section (1), for the expression "Commissioner", the expression "District Collector" shall be substituted.
3. Amendment of section 326-C.- In section 326-C of the principal Act,-
(1) for the expression "Commissioner", in three places where it occurs, the expression "District Collector" shall be substituted;
(2) after sub-section (4), the following sub-section shall be added, namely:-
"(5) The fee paid under sub-section (1) shall be credited to the State Government account in such manner as may be prescribed.-
4. Insertion of new section 326-CC.- After Section 326-C of the principal Act, the following section shall be inserted, namely:-
"326-CC Tax on advertisement on hoardings.- (1) Notwithstanding anything contained in this Act, every person, who is granted licence under section 326-C shall pay, on every advertisement on hoardings, a tax calculated at such rates as may bp prescribed, having regard to the location, size, each and nature of the advertisement but subject to the maxima and minima specified in the Table below:-
THE TABLE
| Location and Nature. | Rates of tax per square metre per half year (Rupees). | |
| (1) | (2) | |
| Minimum | Maximum | |
| 1. Hoardings in main road with bus route- | ||
| (a) without lighting | 250 | 400 |
| (b) with ordinary lighting | 300 | 600 |
| (c) with neon or mercury lighting | 350 | 700 |
| 2. Hoardings in main road with bus route- | ||
| (a) without lighting | 180 | 300 |
| (b) with ordinary lighting | 230 | 400 |
| (c) with neon or mercury lighting | 280 | 500 |
| 3. Hoardings in other road or street- | ||
| (a) without lighting | 120 | 200 |
| (b) with ordinary lighting | 150 | 300 |
| (c) with neon or mercury lighting | 200 | 400 |
(2) Seventy-five per cent of the tax paid by every person, under sub-section (1) shall be credited to the State Government account and the balance of twenty-five per cent shall be credited to the Corporation account in such manner as may be prescribed".
5. Amendment of section 326-D.- In section 326-D of the principal Act, for the expression "Commissioner", in two places where it occurs, the expression "District Collector" shall be substituted.
6. Amendment of section 326-E.- In section 326-H of the principal Act, for the expression "Commissioner", the expression "District Collector" shall be substituted.
7. Amendment of section 326-F.- In section 326-F of the principal Act, for the expression "Commissioner", in two places where it occurs, the expression "District Collector" shall be substituted.
8. Amendment of Section 326-H.- In section 326-H of the principal Act,-
(1) in sub-section (1),-
(a) for the expression "Standing Committee", the expression "State Government" shall be substituted;
(b) for the expression "Commissioner", the expression "District Collector" shall be substituted;
(2) in sub-section (3), for the expression "Standing Committee", the expression "State Government" shall be substituted.
9. Amendment of Section 326-J.- In section 326-J of the principal Act, for the expression "Commissioner", in four places where it occurs, the expression "District Collector" shall be substituted.
PART-III
AMENDMENTS TO THE TAMIL NADU DISTRICT MUNICIPALITIES ACT, 1920
10. Amendment of section 285-B.- In section 285-B of the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) (hereafter in this Part referred to as the principal Act), in sub-section (1), for the expression "executive authority", the expression "District Collector" shall be substituted.
11. Amendment of section 285-C.- In section 285-C of the principal Act,-
(1) for the expression "executive authority", in three places where it occurs, the expression "District Collector" shall be substituted.
(2) after sub-section (4), the following sub-section shall be added, namely:-
"(5) The fee paid under sub-section (1) shall be credited to the State Government account in such manner as may be prescribed".
12. Insertion of new section 285-CC.- After section 285-C of the principal Act the following section shall be inserted, namely:-
"285-CC Tax on advertisement on hoardings.- (1) Notwithstanding anything contained in this Act, every person, who is granted licence under section 285-C shall pay on every advertisement on hoardings, a tax calculated at such rates as may be prescribed, having regard to the location, size, reach and nature of the advertisement but subject to the maxima and minima specified in the Table below:-
THE TABLE
| Location and Nature. | Rates of tax per square metre per half year, (Rupees). | |
| (1) | (2) | |
| Minimum | Maximum | |
| Municipalities | ||
| 1. Hoardings in arterial road with bus route- | ||
| (a) without lighting | 75 | 300 |
| (b) with ordinary lighting | 90 | 400 |
| (c) with neon or mercury lighting | 100 | 500 |
| 2. Hoardings in main road with bus route- | ||
| (a) without lighting | 60 | 200 |
| (b) with ordinary lighting | 70 | 300 |
| (c) with neon or mercury lighting | 80 | 400 |
| 3. Hoardings in other road or street- | ||
| (a) without lighting | 50 | 100 |
| (b) with ordinary lighting | 60 | 200 |
| (c) with neon or mercury lighting | 70 | 250 |
| Town Panchayats | ||
| 1. Hoardings in arterial road with bus route- | ||
| (a) without lighting | 60 | 180 |
| (b) with ordinary lighting | 80 | 360 |
| (c) with neon or mercury lighting | 90 | 450 |
| 2. Hoardings in main road with bus route- | ||
| (a) without lighting | 40 | 120 |
| (b) with ordinary lighting | 60 | 240 |
| (c) with neon or mercury lighting | 70 | 300 |
| 3. Hoardings in other road or street- | ||
| (a) without lighting | 20 | 60 |
| (b) with ordinary lighting | 30 | 120 |
| (c) with neon or mercury lighting | 60 | 150 |
(2) Seventy-five per cent of the tax paid by every person, under sub-section (1) shall be credited to the State Government account and the balance of twenty-five percent shall be credited to the concerned Municipality or Town Panchayat account within whose jurisdiction such tax has been collected in such manner as may be prescribed".
13. Amendment of section 285-D.- In section 285-D of the principal Act, for the expression "executive authority", in two places were it occurs, the expression "District Collector" shall be substituted.
14. Amendment of section 285-E.- In section 285-E of the principal Act, for the expression "executive authority", the expression-"District Collector" shall be substituted.
15. Amendment of section 285-F.- In section 285-F of the principal Act, for the expression, "executive authority", in two-places where it occurs, the expression "District Collector" shall be substituted.
16. Amendment of section 285-H.- In section 285-H of the principal Act,-
(1) in sub-section (1).-
(a) for the expression "Taxation Appeals Committee", the expression "State Government" shall be substituted;
(b) for the expression "executive authority", the expression "District Collector" shall be substituted;
(2) in sub-section (3), for the expression "Taxation Appeals Committee", the expression "State Government" shall be substituted.
17. Amendment of Section 285-J.- In section 285-J of the principal Act, for the expression "executive authority", in four places where it occurs, the expression "District Collector" shall be substituted.
PART-IV
AMENDMENTS TO THE MADURAI CITY MUNICIPAL CORPORATION ACT, 1971
18. Amendment of Section 410-B.- In section 410-B of the Madurai City Municipal Corporation Act, 1971 (hereafter in this Part referred to as the principal Act), in sub-section (1), for the expression "Commissioner", the expression "District Collector" shall be substituted.
19. Amendment of Section 410-C.- In section 410-C of the principal Act,-
(1) for the expression "Commissioner", in three places where it occurs, the expression "District Collector" shall be substituted;
(2) after sub-section (4), the following sub-section shall be added, namely:-
"(5) The fee paid under sub-section (1) shall be credited to the Government account in such manner as may be prescribed".
20. Insertion of new section 410-CC.- After section 410-C of the principal Act, the following section shall be inserted, namely:-
"410-CC. Tax on advertisement on hoardings.- (1) Notwithstanding anything contained in this Act every person, who is granted licence under section 410-C shall pay, on every advertisement on hoardings, a tax calculated at such rates as may be prescribed, having regard to the location, size, reach and nature of the advertisement-but subject to the maxima and minima specified in the Table below:
THE TABLE
| Location and Nature | Rates of tax per square metre per half year, (Rupees). | |
| (1) | (2) | |
| Minimum | Maximum | |
| 1. Hoardings in arterial road with bus route- | ||
| (a) without lighting | 150 | 400 |
| (b) with ordinary lighting | 200 | 600 |
| (c) with neon or mercury lighting | 300 | 700 |
| 2. Hoardings in main road with bus route- | ||
| (a) without lighting | 100 | 300 |
| (b) with ordinary lighting | 150 | 400 |
| (c) with neon or mercury lighting | 200 | 500 |
| 3. Hoardings in other road or street- | ||
| (a) without lighting | 90 | 200 |
| (b) with ordinary lighting | 125 | 300 |
| (c) with neon or mercury lighting | 150 | 400 |
(2) Seventy-five per cent of the tax paid by every person, under sub-section (1) shall be credited to the Government account and the balance of twenty-five per cent shall be credited to the Corporation account in such manner as may be prescribed".
21. Amendment of section 410-D.- In section 410-D of the principal Act, for the expression "Commissioner", in two places where it occurs, the expression "District Collector" shall be substituted.
22. Amendment of section 410-E.- In section 410-E of the principal Act, for the expression "Commissioner", the expression "District Collector" shall be substituted.
23. Amendment of section 410-F.- In section 410-F of the principal Act, for the expression "Commissioner", in two places where it occurs, the expression "District Collector" shall be substituted.
24. Amendment of section 410-H.- In section 410-H of the principal Act,-
(1) in sub-section (1),-
(a) for the expression "Standing Committee", the expression "Government" shall be substituted;
(b) for the expression "Commissioner", the expression "District Collector" shall be substituted;
(2) in sub-section (3), for the expression "Standing Committee", the expression "Government" shall be substituted.
25. Amendment of section 410-J.- In section 410-J of the principal Act, for the expression "Commissioner" in four places where it occurs, the expression "District Collector" shall be substituted.
PART-V
AMENDMENTS TO THE COIMBATORE CITY MUNICIPAL CORPORATION ACT, 1981
26. Amendment of section 410-B.- In section 410-B of the Coimbatore City Municipal Corporation Act, 1981 (hereafter in this Part referred to as the principal Act), in sub-section (1), for the expression "Commissioner", the expression "District Collector" shall be substituted.
27. Amendment of section 410-C.- In section 410-C of the principal Act,-
(1) for the expression "Commissioner", in three places where it occurs, the expression "District Collector" shall be substituted;
(2) after sub-section (4), the following sub-section shall be added, namely:-
"(5) The fee paid under sub-section (1) shall be credited to the Government account in such manner as may be prescribed".
28. Insertion of new section 410-CC.- After section 410-C of the principal Act the following section shall be inserted, namely:-
"410-CC. Tax on advertisement on hoardings.- (1) Notwithstanding anything contained in this Act, every person, who is granted licence under section 410-C shall pay, on every advertisement on hoardings, a tax calculated at such rates as may be prescribed, having regard to the location, size, reach and nature of the advertisement but subject to the maxima and minima specified in the Table below:-
THE TABLE
| Location and Nature. | Rates of tax per square metre per half year. (Rupees). | |
| (1) | (2) | |
| Minimum | Maximum | |
| 1. Hoardings in arterial road with bus route- | ||
| (a) Without lighting | 150 | 400 |
| (b) with ordinary lighting | 200 | 600 |
| (c) with neon or mercury lighting | 300 | 700 |
| 2. Hoardings in main road with bus route- | ||
| (a) without lighting | 100 | 300 |
| (b) with ordinary lighting | 150 | 400 |
| (c) with neon or mercury lighting | 200 | 500 |
| 3. Hoarding in other road or street- | ||
| (a) without lighting | 90 | 200 |
| (b) with ordinary lighting | 125 | 300 |
| (c) with neon or mercury lighting | 150 | 400 |
(2) Seventy-five per cent of the tax paid by every person, under sub-section (1) shall be credited to the Government account and the balance of twenty-five per cent shall be credited to the Corporation account in such manner as may be prescribed".
29. Amendment of section 410-D.- In section 410-D of the principal Act for the expression "Commissioner", in two places where it occurs, the expression "District Collector" shall be substituted.
30. Amendment of section 410-E.- In section 410-E of the principal Act, for the expression "Commissioner", the expression "District Collector" shall be substituted.
31. Amendment of section 410-F.- In section 410-F of the principal Act, for the expression "Commissioner", in two places where it occurs, the expression "District Collector" shall be substituted.
32. Amendment of section 410-H.- In section 410-H of the principal Act,-
(1) in sub-section (1),-
(a) for the expression "Standing Committee", the expression "Government" shall be substituted;
(b) for the expression "Commissioner", the expression "District Collector" shall be substituted;
(2) in sub-section (3), for the expression "Standing Committee", the expression "Government" shall be substituted.
33. Amendment of section 410-J.- In section 410-J of the principal Act, for the expression "Commissioner", in four places where it occurs, the expression "District Collector" shall be substituted.
PART-VI
SPECIAL PROVISIONS
34. Special provision relating to transfer of pending applications and payment of tax.- (1) All licences to erect hoardings granted by the Commissioner or the executive authority, as the case may be, under the Chennai City Municipal Corporation Act, 1919 (Tamil Nadu Act V of 1919), Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act ??? of 1920), Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1919), Coimbatore City Municipal Corporation Act, 1981 (Tamil Nadu Act 25 of 1919), Tiruchirappalli City Municipal Corporation Act, 1994 (Tamil Nadu Act ??? of 1994), Tirunelveli City Municipal Corporation Act, 1994 (Tamil Nadu Act ??? of 1994) and Salem City Municipal Corporation Act, 1994 (Tamil Nadu Act of 1994), shall be deemed to have been granted by the District Collector under the relevant Acts as amended by this Act.
(2) All Applications for licence to erect hoardings, pending before the Commissioner or the executive authority, as the case may be, on the date of commencement of this Act, shall stand transferred to the District Collector concerned.
(3) The District Collector shall dispose of the application transferred under sub-section (2) in accordance with the provisions of the relevant Acts.
(4) No tax on advertisement on hoardings shall be levied in respect of any period for which such tax has already been paid under the relevant Acts before the date of commencement of this Act.