Per month Per year
Rs. P. Rs. P.
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 1 square metre and up to 5 square metres
(c) for every additional 2.5 square metres or less
0.50
1.00
1.00
5. Advertisement board carried on vehicles (or advertisements displayed 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 2.5 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.
20.00
41.00
75.00
75.00 :
*In addition to the usual amount on the basis of the surface area of the cloth, 1, reduced in terms of a month.
N.B.—If the advertisement board projects more than sixty centimetres over or across 30 centimetres in addition to the tax prescribed above.
N.B.—If the board exceeds 15 centimetres in thickness 2 per 30 centimetres of tax above.
calculated at the rates as in item
street—Rs. 4 for every additional
the thickness in addition to the
6. Illuminated advertisement boards carried on vehicles (for illumi- nated advertisements displayed on the body of vehicles)—
(a) for a space up to 2.4 square metres
(b) for a space over 2.5 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 2.50
(c) for every additional 1 square metre or less 1.25
75.00
150.00
150.00
8. Illuminated advertisement boards carried by sandwich boardmen—
(a) for each board up to 1 square metre
(b) for each board over 1 square metre and up to 2.5 square metres
(c) for every additional 1 square metre or less
2.50
5.00
2.50
379
The Siliguri Municipal Corporation Act, 1990. [West Ben. Act
(Schedule IV.)
Per month Per year
Rs. P. Rs. P.
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.
10. Advertisement exhibited on screens by means of lantern slides or 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) or 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
380
The Siliguri Municipal Corporation Act, 1990. XXX of 1990.]
(Schedule V.)
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 arca 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.
SCHEDULE V
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 [See section 102(4)]
The following parts of a plant or combination of plant and machinery whenever and only to such extent as any such 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,
381
The Siliguri Municipal Corporation Act, 1990. [West Ben. Act
(Schedule V.)
Sulphuric Acid,
Chimneys,
Cooking Ovens;
Condensers and Scrubbers—
Acid,
Alkali,
Gas,
Oil,
Tar;
Coveyor Gantries;
Cooling Ponds;
Crane Gantries;
Coupolas;
Economisers;
Elevators and Hoists;
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 plant and machinery; Gas—
Holders,
Producers and Generators,
Purifiers and Cleaners;
Head G car—
Mine, Quarry and Pit,
Hydraulic Accumulators,
Well;
Pit, Beds and Bays—
Casting,
Cooling,
Drop,
Inspecting or Testing,
Liming, Soaking, Tanning or other treatment settling;
382
The Siliguri Municipal Corporation Act, 1990. XXX of 1990.]
(Schedule V.)
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,
Transverse and Turntables,
Vats,
Weighbridges,
Wholes Masts.
383
Three times the tax payable annually.
One thousand rupees.
Three times the tax payable annually.
One hundred rupees.
Twenty-five rupees.
One hundred rupees.
Twenty-five rupees.
Ten rupees. One thousand rupees or
imprisonment for three
months or both. One thousand rupees.
Fifty rupees. One hundred rupees.
The Siliguri Municipal Corporation Act, 1990. [West Ben. Act
(Schedule VI.)
SCHEDULE VI
Penalties [See section 264] 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
Requisition by auditors to produce docu- ments, 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 produc- tion 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. with- out permission.
Section 77,
sub-section (3)
Section 123
Section 125
Section 129
Section 132,
sub-sections (2)
and (3)
Section 157
Section 163
Two hundred
Fifty rupees.
rupees.
384
One thousand rupees.
One thousand rupees.
One thousand rupees.
One hundred rupees.
One hundred rupees.
Fifty rupees. Five thusand rupees.
Five hundred rupees.
Five hundred rupees.
Fifty rupees. Fifty rupees. Fifty rupees. Five hundred rupees.
Five hundred rupees.
One thousand rupees.
Five thousand rupees.
Two hundred rupees.
Twenty-five rupees.
Twenty-five rupees.
Fifty rupees. Fifty rupees. Ten rupees. The Siliguri Municipal Corporation Act, 1990. XXX of 1990.]
(Schedule VI.)
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
Unlawful connection of house drain with municipal drain.
Requisition to owner to arrange for suffi- cient 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.
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.
Failure to remove wall, fence, rail, platform, etc.
Prohibition of tethering of animals and milking of cattle.
Section 165,
sub-section (1)
Section 166
Section 169
Section 174,
sub-section (3)
Section 176,
sub-section (2)
Section 177
Section 178,
sub-section (1)
Section 178,
sub-section (2)
Section 184,
sub-section (2)
Section 185
Section 186
385
The Siliguri Municipal Corporation Act, 1990. [West Ben. Act
(Schedule VI.)
Section and
sub-section,
clause or
proviso
Subject
Maximum
fine or
imprisonment
that may be
imposed
Maximum
daily fine
that may be
imposed
2
3
4
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.
Prohibition of making new streets. Unauthorised use of land as building site. Occupation of a building without a comple- tion certificate.
Change of the use of premises sanctioned for specified purposes.
One hundred
rupees.
One thousand
rupees.
One thousand
rupees.
Two thousand
and five
hundred rupees
or imprison-
ment for six
months or
both.
Two thousand
and five
hundred rupees
or imprison-
ment for six
months or
both.
Five hundred
rupees.
Two thousand
and five
hundred rupees
or imprison-
ment for six
months or
both.
Section 187,
sub-section (5)
Section 191,
sub-section (1)
Section 193
Section 195
Section 200
Section 201,
sub-section (1)
Section 199, Unauthorised erection of a building. sub-section (1)
One hundred
rupees per
square metre.
Two hundred
rupees.
Twenty-five
rupees.
Two hundred
rupees.
386
The Siliguri Municipal Corporation Act, 1990. XXX of 1990.]
(Schedule VI.)
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 230, sub-section (3) Section 232, sub-section (1) Section 233, sub-section (1) Section 234, sub-section (1) Section 235 Section 238 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 conditions. Keeping eating house, etc. without permis- sion 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. other- wise than in conformity with a licence. Three hundred
rupees.
Two thousand
and five
hundred rupees
or imprison-
ment for six
months or
both.
Two thousand
and five
hundred rupees
or imprison-
ment for six
months or
both.
Two thousand
and five
hundred rupees
or imprison-
ment for six
months or
both.
One thousand
rupees.
Two thousand
and five
hundred rupees
or imprison-
ment for six
months or
both.
Twenty-five
rupees.
Two hundred
rupees.
Two hundred
rupees.
Two hundred
rupees.
One hundred
rupees.
Two hundred
rupees.
387
Two thousand and five
hundred rupees or imprison- ment for six months or
both.
Five hundred rupees.
Five hundred rupees.
Five hundred rupees.
Two hundred and fifty
rupees.
Twenty-five rupees.
Twenty-five rupees.
Twenty-five rupees.
The Siliguri Municipal Corporation Act, 1990. [West Ben. Act
(Schedule VI.)
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
Carrying on the trade of a butcher other- wise 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, fishmonger, etc. otherwise than in conformity with a licence.
Section 239,
clause (a)
Section 239,
clause (b)
Section 242
Section 243
Section 246 Prohibition of sale, etc. of adulterated or misbranded food or drug.
Section 247 Failure to register manufactory.
388
Two thousand and five
hundred rupees or imprison- ment for six months or
both.
Two thousand and five
hundred rupees or imprison- ment for six months or
both.
Two hundred rupees.
Two hundred rupees.
138
The Siliguri Municipal Corporation Act, 1990. XXX of 1990.]
(Schedule VI.)
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
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 dis- play 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 muni- cipal office.
Section 248
Section 249,
sub-section (2)
Section 250
Section 253
Section 256
Section 258,
;ub-section (1)
One thousand Two hundred
rupees. rupees.
Two hundred
Fifty rupees.
rupees.
One thousand One hundred
rupees. rupees.
One hundred
rupees.
One hundred
rupees.
One hundred
rupees.
389