Per month Per year
Rs. P. Rs. P.,.
1 Advertisements on hoardings, walls or posts or in the form of non-illuminated sky-signs—
(a) for a space up to 1 square metre 12.00
(b) for a space over 1 square metre and up to 2.5 square metres 25.00
(c) for every additional 2.5 square metres or less 20.00
2. Advertisement on cloth hung across streets or footpaths—
(a) in a street up to 6 metres wide
1.00
(per running 30 centi- metres)
(b) in a street over 6 metres wide
1.50
(per running 30 centi- metres)
3. (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 12.00
(b) for a space over 1 square metre and up to 2.5 square metres 25.00
(e) for every additional 2.5 square metres or less . 20.00
(2) which are placed in a position inclined to the vertical or otherwise project on or over a street:
(a) for space up to 1 square metre 12.00
(b) for a space over 1 square metre and up to 2.5 square metres 25.00
(c) for every additional 2.5 square metres or less 20.00
(ii) Advertisement suspended over or across street—
(a) for space up to 1 square metre 12.00
(b) for a space over 1 square metre and up to 2.5 square metres 25.00
(c) for every additional 2.5 square metres or less 20.00 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 street—Rs. 4 for every additional 30 centimetres in addition to the tax prescribed above.
N. B.--If the board exceeds I 5 centimetres in thickness 2 per 30 centimetres of h thickness in addition to the tax above.
653
The Chandernagore Municipal Corporation Act, 1990. [West Ben. Act
(Schedule IV)
Per month Per year
4. Advertisement hoarding standing blank but bearing the name of Rs. P. Rs. P. the advertiser or with the announcement 'To bet let' displayed thereon:
(a) for a space up to 1 square metre, 0.50
(b) for a space over 1 square metre and up to 5 square metres 1.00
(c) for every additional 2.5 square metres or less 1.00
5. Advertisement board carried1 on vehicles (or advertisements displayed on the body of vehicles)-
(a) for a space up to 1 square metre 20.00
(b) for a space over 1 square metre and up to 2.5 square metres 41.00
(c) for a space over 2.5 square metres and up to 5 squarg metres 75.00.
(d) for every additional 5 square metres or less 75.00 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 (for illuminated advertisements (displayed on the body of vehicles)-
(a) for a space up to 2.4 square metres 75.00
(b) for a space over 2.5 square metres and up to 5 square metres 150.00
(c) for every additional 5 square metres or less 150.00
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 2.50
(c) for every additional 1 square metre or less 1.25
8. Illuminated advertisement boards carried by sandwich boardmen-
(a) for each board up to 1 square metre 2.50
(b) for each board over 1 square metre and up to 2.5 square metres 5.00
(c) for every additional I square metre or less 2.50
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 16.00
(b) for a space over 2,000 square centimetres and up to 5,000 square centimetres 32.00
(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 . . 40.00 N.B.-In the case of projected advertisements in addition to the tax prescribed above, the same rate will apply regarding projection and thickness, as given in item 3 above.
654
The Chandernagore Municipal Corporation Act, 1990. XXXII of 1990.]
(Schedule IV)
Per month Per year
Rs. P. Rs. P.
10. Advertisement exhibited on screens by means of lantern slides of similar devices—
(a) for a space up to 5,000 square centimetres 64.00
(b) for a space over 5,000 square centimetres and up to 2.5 square metres 80.00
(c) for every additional 2.5 square metres or less
, 80.00
11. Posters on walls, hoardings, frames, posts, kiosks upon or in vehicles—
(a) for a space not exceeding a single royal 0.25
(b) for a space not exceeding double royal 0.50
(c) for every additional 1 square metre 0.37 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 Chief Executive Officer shall be taken before erecting such new posters.
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 up to 192 square centimetres . . 2 paise each
(c) of a size over 192 square centimetres and up to 320 square centimetres . 3 paise each
(d) of a size over 320 square centimetres and up to 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 Chief Executive Officer, is not more than what is necessary to make the same visible at night.
655
The Chandernagore Municipal Corporation Act, 1990. [West Ben. Act
(Schedule V)
SCHEDULE V
[See section 105(4).] Parts of plant or of combination of plant and machinery in certain cases not to be excluded in calculating the annual value of any land or building. The following parts of a plant or combination of plant and machinery whenever and only to such extent as any part is, or is in the nature of a building or structure:
Acid concentrators,
Bins and Hoppers,
Blast Furnaces,
Burners, Forges, Furnaces, Kilns, Ovens and Stoves, Chambers,
Absorption of gases or fumes,
Aerographing and Spraying,
Bleaching,
Chemical Reaction,
Conditioning or Treatment,
Cooling,
Dyeing,
Dust or Fume collecting,
Fibre Separation (Wool Carbonising),
Fuming,
Impregnating,
Refrigerating,
Sandblasting,
Sterilising,
Sulphuric Acid,
Chimneys,
Cooking Ovens;
Condensers and Scrubbers—
Acid,
Alkali,
Gas,
Oil,
Tar;
Conveyor Grantr es;
Cooling Ponds;
Crane Gantries;
Coupolas;
Economisers;
Elevators and Hoists:
656
The Chandernagore Municipal Corporation Act, 1990. XXXII of 1990.]
(Schedule V)
Evaporators;
Fan Drifts;
Floating Docks and Pontoons with any Bridges or Gangways not of a temporary nature used in. connection therewith;
Flues;
Flumes and conduits;
Foundations, Settings, Gantries, Supports, Platforms and Stagings for plan and machinery; Gas—
Holers,
Producers and Generators,
Purifiers and Cleaners;
Head Gear—
Mine, Quarry and Pit,
Hydraulic Accumulators,
Well;
Pits, Beds and Bays—
Casting,
Cooling,
Drop,
Inspecting or Testing,
Liming, Soaking, Tanning or other treatment setting;
Rack;
Refuse, Destructors and Incinerators;
Restors;
Ship Construction and Repair;
Cradles,
Grids,
Slipways,
Uprights;
Silos;
Stages, Staithes and Platforms for loading, unloading and handling materials; Stills;
Superheaters;
Tanks;
Towers for
Absorption of gases or fumes,
Chemicals Reaction,
Cooling,
Oil Refining and Condensing Treatment,
Water,
Transporter Gantries,
Transverser and Turntables,
Vats,
Weighbridges,
Wheles Masts.
657
The Chandernagore Municipal Corporation Act, 1990. [West Ben. Act
(Schedule VI.)
SCHEDULE VI
Penalties [See section 267.] Section and sub- section, clause or provisio.
Subject
2
Maximum fine or imprisonment that may be imposed.
3
Maximum daily fine that may be imposed.
4
Section 80, sub-section (3) Section 126
Section 128
Section 132
Section 135, sub-
sections (2) and (3) Section 160
Section 166
Section 168. sub-
section (1)
Section 169
Section 172
Section 177, sub-
section (3)
Section 179, sub-
section (2)
Section 180
Section 181, sub-
section ( I)
Requisition by auditors to produce documents, to appear in person or to make and sign declaration to answer question or to submit statement. Default in payment of tax on profession, trades and callings.
Advertisement made without payment of taxes.
Default in payment of tax on carriages and animals.
Default in furnishing statement and production of books and accounts. Laying down service pipes from the mains' of the Corporation without permission.
Construction of private streets, walls, fence, etc. on municipal drain, channel etc. without permission.
Unlawful connection of house drain with municipal drain.
Requisition to owner to arrange for sufficient means of effectual drainage. Throwing, emptying or turning certain matters not to be passed through municipal drains.
Keeping or maintaining toilet or urinal for public use without permission. Failure to provide privy, urinal, bathing -or washing place.
Failure to provide privy or make alteration or substitution of service privy by other system.
Construction of cesspool in violation of provision.
Two hundred rupees. Fifty rupees. Three times the tax payable Twenty-five rupees. annually.
One thousand rupees. One hundred rupees. Three times the tax payable. Twenty-five rupees. annualy.
One hundred rupees. Ten rupees.
One thousand rupees or Fifty rupees. imprisonment for three
months or both.
One thousand rupees. One hundred rupees. One thousand rupees. One hundred rupees. One thousand rupees. One hundred rupees. One thousand rupees. Fifty rupees. Five thousand rupees. Fifty rupees. Five hundred rupees. Fifty rupees. Five hundred rupees. Fifty rupees. Five hundred rupees. Twenty-five rupees.
658
The Chandernagore Municipal Corporation Act, 1990. XXXII of 1990.]
(Schedule VI.)
Section and sub-
section, clause or
provisio.
Subject
2
Maximum fine or imprisonment that may be imposed.
3
Maximum daily fine that may be imposed.
4
Section 181, sub- section (2)
Section 187, sub- section (2)
Requisition on owner to fill up or remove unlawful cesspool. Failure to comply with a notice for removal or alteration of verandah, platform, building etc.
Five hundred rupees.
One thousand rupees.
Twenty-five rupees.
Fifty rupees.
Section 188
Failure to remove wall, fence, rail, platform, etc.
Section 189 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.
Section 190, sub-
section (5)
Section 194, sub-
section (1)
Five thousand rupees. Fifty rupees.
Two hundred rupees. Ten rupees.
One hundred rupees.
One thousand rupees.
Section 196
Section 198
Prohibition of making new streets.
Unauthorised use of land as building
site.
One thousand rupees.
Two thousand and
five hundred rupees or
imprisonment for six
months or both.
One hundred rupees
per square metre.
Section 202. sub-
section ( I)
Unauthorised erec on of a building. Two thousand and five hundred rupees or
imprisonment for six
months or both.
Two hundred rupees.
Section 203
Section 204, sub-
section (1)
Section 233, sub-
section (3)
Section 235, sub-
section (1)
Section 236, sub-
section ( I )
Occupation of a building without
a completion certificate.
Change of the use of premises
sanctioned for specified purposes.
Failure to perform duties in the
matter of collection of solid
wastes.
Use, alteration, etc. of premises
as godowns, warehouses, etc.
without permission.
Establishing a factory without
permission or altering or
extending the same otherwise
than in conformity with
the condition.
Five hundred rupees.
Two thousand and
five hundred rupees or
imprisonment for six
months or both.
Three hundred rupees. Twenty-five 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.
Twenty-five rupees.
Two hundred rupees.
Two hundred rupees.
Two hundred rupees.
659
The Chandernagore Municipal Corporation Act, 1990. [West Ben Act XXXH of 1990.]
(Schedule VI.)
Section and sub-
section, clause or
provisio.
Subject
2
Maximum fine or imprisonment that may be imposed.
3
Maximum daily fine that may be imposed.
4
Keeping eating house, etc. without permission or otherwise than in conformity with a licence. Keeping open theatres, 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 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. • Prohibition of sale, etc. of adulterated or misbranded food or drug.
Failure to register manufactory. Prohibition of keeping adulterants in a place where butter, ghee, etc. are manufactured or stored.
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. Section 237, sub-
section (I )
Section 238
Section 241
Section 242,
clause (a)
Section 242,
clause (b)
Section 245
Section 246
Section 249
Section 250
Section 251
Section 252, sub-
section (2)
Section 253
Section 256
Section 259
Section 261, sub-
section (1)
Two thousand and five-
Two hundred rupees.
hundred rupees or imprison-
ment for six months or
both.
One thousand rupees. One hundred rupees. Two thousand and
Two hundred rupees.
five hundred rupees or
imprisonment for six
months or both.
Two thousand and
Two hundred and fifty
five hundred rupees or
rupees.
imprisonment for six
months or both.
Five hundred rupees. Twenty-five rupees. Five hundred rupees. Twenty-five rupees. Five hundred rupees. Twenty-five rupees. Two thousand and
Two hundred rupees.
five hundred rupees or
imprisonment for six
months or both.
Two thousand and
Two hundred rupees.
five hundred rupees or
imprisonment for six
months or both.
One thousand rupees. Two hundred rupees. Two hundred rupees. Fifty rupees. One thousand rupees. One hundred rupees. One hundred rupees.
One hundred rupees.
One hundred rupees.
660