[305]

GOVERNMENT OF PUDUCHERRY

LAW DEPARTMENT

No. 112/Leg./2017-LD.

Puducherry, the 15th May 2017.

The following Act of the Legislative Assembly, Puducherry received

the assent of the Lieutenant-Governor, Puducherry, on the 9th day of

May, 2017 and is hereby published for general information :—

Registered with the Registrar

of Newspapers for India

under No.10410



La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - II



EXTRAORDINAIRE

EXTRAORDINARY



Publiée par

Published by



Autorité

Authority

` 2-00

Prix : ` 2-00

Price : ` 2-00

Registered No.

SSP/PY/44/2015-17

WPP No. TN/PMG(CCR)/

WPP-88/2015-17

Dated : 17-5-2017

Price : ` 2-00







2017 }

|

17 {

No. 28

Poudouchéry

Mercredi

17

Mai

2017

No.

Puducherry

Wednesday

17th

May

2017

( 27 Vaisakha 1939 )

306

LA GAZETTE DE L'ETAT

[PART–II

THE PUDUCHERRY MUNICIPALITIES

(AMENDMENT) ACT, 2017

(Act No. 5 of 2017)

(9-5-2017)

AN

ACT

further to

amend

the

Puducherry Municipalities

Act, 1973.

BE it enacted by the Legislative Assembly of

Puducherry in the Sixty-eighth Year of the Republic of

India as follows :—

1. (1) This Act may be called the Puducherry

Municipalities (Amendment) Act, 2017.

(2) It shall come into force with effect from

the date of its publication in the Official Gazette.

2. In the Puducherry Municipalities Act, 1973

(hereinafter referred to as the Principal Act), for

Schedule-IV, the following Schedule shall be substituted,

namely:–

SCHEDULE-IV

[See section 144(1)(b)]

PROFESSION TAX

Persons shall be assessed by the Commissioner to

Profession tax under the following classes on a scale

to be determined by the Municipal Council from time

to time.

Provided that such scale shall be subject to the

maximum specified against each class.

Provided further that the proportion which the tax

on any class bears to the minimum income of that class

shall in no case be smaller than the proportion which

the tax on any lower class bears to the minimum

income of such lower class:

Short title and

commencement.

Amendment of

Schedule-IV.

307

PART–II]

LA GAZETTE DE L'ETAT

Class

Half-yearly

Maximum

income

half-yearly tax

(1)

(2)

(3)

(4)

`

`

`

I

Up to 99,999

.........

Nil

II

1,00,000

2,00,000

250

III

2,00,001

3,00,000

500

IV

3,00,001

4,00,000

750

V

4,00,001

5,00,000

1,000

VI

5,00,001

.........

1,250

and above

3. In the said Principal Act, 1973, in section 152,—

(i) for sub-section (1) the following sub-section

shall be substituted, namely:–

“Every person who erects, exhibits, fixes or

retains upon or over any land, building, wall,

hoarding or structure any advertisement or who

displays any advertisement to public view in any

manner whatsoever, in any place whether public or

private, shall pay on every advertisement which is so

erected, exhibited, fixed, retained, or displayed to

public view, a tax as determined by the Council at

such rates which shall not be less than the rates as

specified in Schedule-VII”.

(ii) for the existing Schedule-VII, the following

Schedule shall be substituted, namely:–

From

To

Amendment of

section 152.

Act

No. 9

of 1973.

308

LA GAZETTE DE L'ETAT

[PART–II

SCHEDULE-VII

(See section 152)

TAX ON ADVERTISEMENT OTHER THAN ADVERTISEMENTS

PUBLISHED IN THE NEWSPAPERS

Tax on advertisement other than advertisements published in the

newspapers shall be levied at such rates which shall not be less than

the following:–

Sl.

Description of advertisements

Minimum

No.

half-yearly tax

(1)

(2)

(3)

`

1

Illuminated advertisements on

200 per sq.mt.

land, building, wall hoardings

or frame, post, structures, etc.

2

Illuminated advertisement boards

250 per sq.mt.

carried on vehicles including

automobiles.

3

Non-Illuminated advertisements

100 per sq.mt.

on land, building, wall hoardings,

frame, post, structures, etc.

4

Non-Illuminated advertisements

100 per sq.mt.

suspended across streets.

5

Non-Illuminated advertisements

130 per sq.mt.

carried on vehicles including

automobiles.

6

Non-Illuminated advertisement

50 per sq.mt.

hoardings, standing blank but,

bearing the name of the advertiser

or with the announcement “To be

let” displayed thereon:

7

“Electronic Display Board”.

500 per sq.mt.

309

PART–II]

LA GAZETTE DE L'ETAT

online publication at “http://styandptg.puducherry.gov.in”

Government Central Press

Directorate of Stationery and Printing

Puducherry-605 009.

(iii) In sub-section (2), the following clause shall

be substituted, namely:–

“The rates of the tax shall be determined by the

Council subject to the condition that they shall not

be less than the minimum laid down in that

Schedule:”.

N. MURUGAVEL,

Under Secretary to Government (Law).

————