The Tamil Nadu Panchayats (Licencing of Hoardings and Levy and Collection of Advertisement Tax) Rules, 1999

What this document covers

The Tamil Nadu Panchayats (Licencing of Hoardings and Levy and Collection of Advertisement Tax) Rules, 1999, issued by the Rural Development (C-4) Department in G.O. (Ms) No. 218 dated 14.10.1999, regulate hoardings and advertisement tax in Village Panchayat areas.

These rules apply to all Village Panchayats constituted under the Tamil Nadu Panchayats Act, 1994. They cover both private and public land, and they also apply when a State or Central Government Department wants to exhibit an advertisement.

Who is affected

These rules matter to:

• anyone who wants to erect a hoarding in a Village Panchayat area
• landowners allowing a hoarding on their land or building
• advertisers and users of hoardings
• State or Central Government Departments putting up advertisements
• Village Panchayats and Executive Authorities who issue licences and collect tax

Licence process

A person must first apply to the Executive Authority in Form I for provisional permission.

The application must include:

• the licence fee fixed by the Village Panchayat
• a plan of the hoarding, approved by a qualified Engineer
• a no-objection certificate from the relevant landowner or authority
• a no-objection certificate from the traffic police, for important roads in Village Panchayat areas where the hoarding is above 3 square metres
• a topo sketch showing the proposed location

If the Executive Authority is satisfied after scrutiny and inspection, provisional permission is granted in Form II. That permission is valid for thirty days, and may be extended by another thirty days on representation from the applicant. After erection, the applicant must apply in Form III with a structural stability certificate from a qualified engineer, and the Executive Authority may then issue the licence in Form IV.

Validity, renewal and cancellation

A licence is valid for one year from the date of issue. Renewal must be sought before two months prior to expiry, in Form V, with the fee fixed by the Village Panchayat.

The Executive Authority may cancel a licence or refuse renewal if licence conditions, the Act or these rules are violated, after written notice and an opportunity to be heard.

Removal, prohibited areas and tax

Key operational rules include:

• hoarding height must not exceed thirty metres from ground level
• the message displayed must be at least three metres above ground level
• obscene or objectionable advertisements can be directed to be removed within seven days
• the Inspector may notify prohibited areas where no licence can be granted
• existing hoardings in prohibited areas must be removed within fifteen days
• yearly advertisement tax is fixed by the Village Panchayat within the minimum and maximum limits in the table
• if a hoarding stands for less than six months, fifty percent of the annual tax is collected
• advertisement tax must be paid within thirty days from the date of issue of licence
• the owner, user or advertiser is liable to pay the tax

An appeal against refusal, non-renewal or cancellation may be made to the Village Panchayat in Form VI within thirty days.