LexThe Jharkhand Advertisement Tax Act, 2012
Jharkhand · state statute
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:j,fj'('(.SIO,s '(i""-l4ic1 $' ~ ~ .
'tjcf)vf JJYI q I ffl 4,
f1'<4>i'< $' ~-~-fcrlu 4'<1'1:lft
~ (1'21€11-i) fc!ti:rr,r, $11Hi1D.sl. ~ I
•
(14) f.'H'ti-1 TIT oQltiR14f - Fcl$114'1 CfR' <f'l'<l'<)qu1 ~ ~ ~ ~~
tl'ili:11'<4-il -q !.lchl~lc:1 ~$114'1 '$ ~ fcl'tITT ~ ~ 1981
~ \j,fj~ ~ Pl~ct Pl<.!'ilqc1'J ($!i'('<3l0,5 ~ Tf ~ 3i 1f'14to f<ITT:11
'tlm) ur '$"fl~ ct;~ ct;~ wrrtfi ~ ~ fmwt Pl"<~ct
1fR'I Gm.) ,ft I
~ ~ fcl> 'lfl:" Pl'< ti '1 !.l "11 c:fl rfE'! CfR' tl ~ • 11 :-
(en) Pl"<R:io ~ ~ ~ ~~. >l'l&'!.fl m '34 •1t1 ~ ~ .
~I~~ 'if!UffiT m GI f'ti(-tj 'GIT ~ fct~ '$' ci C'Qi I cl 1{<f c1fr 3TCfiu ~
fc)Rf'r <f>TlTl * Q;c1tq'(iiq ~ ~ '3IT m. ~ .,gl ~'rm.
(~) Pl"<~ct ~ -m- a'rcn ~ m ~ <1fr TTt m ~ ~
4>14<Utft nr '34'i:I I'<. vl't ~ ~. ~. il"lurnT m GI~ "{l
~m.
(TT) '3cRf ~ ~ ~. cfh: b:' 1401. <ITT- ~ mxoT. CfR' q't!hl m ~
~ <ITT 311,,c~qo1 m qf!:t1"'1. '\3cfff ~ ct; 31.=tt•fa ~ wfl
'11 •kt) c#f 'fflfr !,l ('$ lj i c.i >ITT'l'f' ct)' Cill\,:< fl ~ Pl t:l.11 ~(1 c#r "11 (: I fl 'lTf ~
~~ m. 'clclnl ~ m ~ ~ t?r. i::1c18r ~ m ~ ~ .
>TAT m, ~ s:Pmft -it1 t I
9
(2) lt sha ll extend to the whole of the Sta te of Jharkhand .
(3) It shall come into force w ith eff ect from the date of its
publica tion in the off icial gaze tte.
2. Defiruuons - In this Act unless there is anyt hing repugnant 111 the
subject or context : -
(a) "Adver risement " shall mea n any word, letter , model, sign.
neon-sign. sky-sign , placa rd, notice, structure , device or
representation, whet her illum inated or not, in the nature of , and
employed wholly or in part exhibits or displayed or retained f or the
public view for the purposes of advert isement, announcement or
•
AN AC T to enact the Taxat ion on A dvertise ment published in
newsp apers and broadcast by ra dio or on tele v ision wit h regard to its
applic ability and enfo rceme nt within the State of Jharkhand .
Be it enacted in the 62"d year of the Republic of India .-
1. Short title, exte nt and comm encement - ( l) This Act ma ; be
called the Jharkhand Advert isement Tax Ac t, 2012
(JHA.RKHAND AC T 14 OF 20121
T he Jharkhand A dvertisement T ax Act , 2012
Gti'1111 I
ll'l(s.QT- ~ov?l'o-os/20 12-a::i /Fl'Gfo , iTTmsl~ ~ ~ irffi 'll~
'Q'Tftff 3fR '{!'1i!Ci1~ 8TfT ~ ·ii<P 25 ~. 2012 Cf>T ar:rn'f $11\l&U:.S ~$114'1
q;\{ 3m'.1Pli1'1, 2012 ci;r PJ....,j[mcr 3'f'l.roft ~ i511\l'&U-$ '{1\i441t'i ci; \ll~ cnl<(
ti ~ ID"<T mm-~ fcm:rT \iITTlT ~. ~ 'l'I I<( <:1"1 ll ~-, ci; 3! jiU ~ 348 ci;
m (3) ci; 31tlA '3<fi'r ar~ c:r+r <ITT ~ 'l-TfEIT ll ~ -qra ~
27 ~. 2c,12
10
dir ection, but shall 'not include such advert iseme nts published 111 a
news paper or broadcast by radio or television or cincmatog raph and
an) advertisements exhibited or broa dcast by any political party.
(b) ·'Ad verti sing Agent" mea ns a per son wh o carn es on the
business of makin g advertiseme nt on behalf of othe r perso ns f or cash
or deferred payment or other valuable consideration and include s a
soc iety, a club , an associat ion, an und ivided Hin du f amily, a firm.
com pany or a corporatio n and any depa rtme nt of Government carry ing
on such bus mess of advertiseme nt.
Ex planati on - The pro prietor of a cinema house or any other
pla ce of entertainme nt who exhibits advertisement by means of
cin ema slides, film trai lers or films on behalf of othe r pers ons f or cas h
or deferred payment or othe r valua ble consideratio n wh o make an
adv ertiseme nt to promote his own busines s shall be dee med to be an
adverti sement agent for the purpos e.of thi s Act .
(c) "Ass essee " means any adve rtisemen t agen t or any oth er
person, who in course of a business. trade and profe ssion: ex hibits any
adve rtisement, and by whom a tax or any other sum of money is
payable under this Act.
(d) ··c ommi ssio ner " f or the purp ose of thi s Act means the·
Commissioner of Co mmercial Taxe s or Add itional Co mmissioner of
Comme rcia l Taxes as appointed by the Governmen t under sec tion 4 of
the Jha rkhand Va lue Add ed Tax Act 200 5 (Jhark hand Act 05, 2006)
and includes any ot her officer appo inted under section 4 of Jharkhand
Value Added Tax Act, 20 05 upon whom the State Gove rnmen t may
by notifica tion, confer a ll or any of the powe rs and duties of the
Commission er to carry out the purp oses of this Act.
(e) "G overnm ent" mea ns Go vernment of Jhark.hand
(f) "Ne wspap er s" includes any printed periodic al work
containi ng pub lic news or comme nts on pub lic news.
11
(i ) "Pr escribed Authority " means the autho rities as appointed
under sec tion 4 of the Jhark hand Va lue Added Tax Act , 2005
(Jharkhand Act 05, 2006) and as specifi ed under sub-section (2) of
Section 4 of the said Act, to exercise and perform the powers and
duties respective ly conferred upon such autho rities by or under the
said Act , within the specified respec tive area(s) menti oned in the
corresponding entries of the said notification and as prescribed co
carry out the functions, du ties and pow ers : in or der to carry out the
purposes of this Act.
(j) ''Quarter " means the quarte r ending on the 30th June. 30th
Septembe r, 31st Decem ber and 31st Marc h:
(k) '' Regi stered advertiser " means an advertiser or adverti sing
agent in possession of a valid certifi cate of registration granted under
the provisions of this Act;
(I) "Sk y Sign " means any advertisemen t supp orted on or
attached to any post , pole, standard , frame-work or other supp ort
wholly or m part up on or over any land , bu8 1ldmg . wall or stru cture
wh ich, or an y part of which shall be vis ible against the sky from some
point in an y public place and includes a ll and every part of any such
post , pole, standard , frame-wo rk or other supp ort. The expre ssio n
"sky-sign " shall also inc lude any ba llon, parachu te or other similar
dev ice employed wholly or in part for the purp oses of any
advertisement upon or over any land, building or structu re or upon or
over any pub lic place but sha ll not include-
(i) an y flag-staff , pole , van or \\leather-cock , unless adapted or
used wholly or tn part for the purpose of any advertisement
Act ;
(g) "Month " means a Cale ndar month.
(h) "Pr esc ribed " means prescr ibed by rules made under this
(ii) any sign, or any board, frame or other contrivance securely
fixed to or on the top of the wall or parapet of any building, or on the
co rnice or block ing course of any w all, or to the ridge ofa roof
Provided that such board, fra me or othe r contrivance be of one
continuous face and not open work, and does not extend in height
more than one mete r above a ny pa rt of the wall, or parapet or ridge to,
or against, or on which it is fix ed or supported; or
(11i) any advert isement relating to the name of the land or
building, upon or over which the advertisement is exhibited, or to the
name of the owner or occ upier of such land or building; or
(iv) any advertisement relating exc lu sively to the business of a
railway. and placed who lly upo n or over any railway, railway station.
yard, platform or station app roac h belo ng ing to a railway, and so
placed that it cannot fall into any stre et or pu blic place. or
(v) any notice of land or buildings to be sold, or let, placed upon
such land or buildings .
Explanation - Sky-sign shall also inc lude 'sign' , 'neon-sign' and
"placard '
(m) "S tructure " mea ns and inc ludes any erection, fixes. frame .
• posts. building, wall, hoard ing or upon or an any vehicle any
advertisement is exhibited or displaye d or retained for a public, rew,
(n) "T ribunal " means the T ribu nal co nstituted under section 3
of the Jharkhand Value Added Tax Act 05 and the rules made
thereunder,
(o) "Value of adverti sement " mea ns cash or deferred payment
or an> other va luable consid erat ion rece ived or receivable by an
advertising agent m respect of advertise ments made by him
(p) " Year " means a finan cia l year.
3 C har-ge of Tax - (I) Subjec t to the prov isions of sub-
secnon (2), there shall be levied and paid to th e State Government by
13 $tl'c-OIU,s "1"vfc (,Wfiil:li'<Ui), ,UJ:l\<li'< 27 ~. 2012
an assessee : a ta'< on advert isement at the rate(s) as specified in the
schedule: appended to th is Ac t,
Provided tha t the State Gove rnment may spec ify different rate or
rates of tax in respect to diff erent categories of advertisement
Provided further that the rate of tax sha ll not exceed twent y
percent of the val ue of advertisement.
(2) No ta'< sha ll be paya ble on such advertisements , which . -
(a) re lates to a pub! ic meeting, or to an election to Parliament
or the Legis lative Assem bly; or
(b) is exhibited within the premises of an) building if such
advertisement relat es to the trade, profe ssion or business carried on in
that building: or
(c) relates to the trade , professi on or business carried on within
the land or building upon or over which such advert isement is
exhibited or to any sale or lett ing so s uch land or building or any
effects the rein or to any sa le, entertainm ent or meeting to be held on
or upon or in the s ame: or
(d) re lates to the name of the land or building. upon or over
\\ hich the advertisement ts exhibited, or to the name of the owner or
occupier of such land or buildin g; or
(e) relates to the business of a railway admini stration and is
exhibited w ithin any railway sta tion or upon any wall or other
property of a railway adm inistra tion; or
(t) rela tes to any activity of the Cent ral Government or the
State Govemment(s) .
(3) When an assessee holds mo re than one rcgistrau on f or his
advert isement, the tax shall be paya ble sepa rately in respect of his
each registrat ion.
4. Exemption - Th e State Governm ent may, by notification and
subject to such condit ions or restri ctions, if any, as it may think fit to
14
impose. exempt, from the levy and payme nt of tax payab le under
Section 3 or 8, any person or class of persons or any advertisement or
class of advertisements .
5 Co llection of tax by a pe r son liable to pa y tax und er thi s
Ac t - Any asscssee or person, who is liable to pay tax under this Acr
for any advertisement done on behalf of other perso n for payment or
for any other valua ble co nsideration, may recover the amount of tax
payable by him from suc h othe r perso n in respect of advertisement
done on his behalf .
6 Regi stration - ( l) N o assessee or person liable to pay tax
under Sec tion 3 of this Ac t shall 1n ake an a dve rtiseme nt unless he has
obtained and is in poss ession of a va lid c erti ficate of registration .
(2) Every assess ee or person, referr ed to in sub-section {I), shall
apply for the grant of certifica te of registrat ion to the prescribed
authority in the pres crib ed manner and the pr escribed au thority. shall.
after ver ifying that the applica tion has been du ly filled in, gram
certificate of registration in the manner as may be prescribed.
7 Return s - ( 1) Every reg iste red advert iser shall furnish to the
prescribed authority, a true. cor rect and comp lete return in respect of
all lus transactions relating to advertise ments made by him or on ht~
behalf during each quarter, on or befo re the end of the month
following the end of the quarte r.
(2) If a registered advertise r fa ils to furnish the return within the
time specified under sub-sectio n ( l ), the presc ribed authority shall ,
after giving such a registe red advertiser an opportun ity of being heard
in the manner presc ribed, impose a pena lty at the rate of two hundred
rupees for every month of such failur e.
(3) Any penalty levie d und er this sectio n shall be without
prejudice to any actio n, w hich !s, or may be, taken under section 9
15 $11HJIO,s 7l'1fc (~). Wf>4 1~ 27 arsn<r. 2012
(f) aids or abets any person in the commis sion of any offen ce
spe cified in clause (a) or clause (b) br clause (c) or clau se (d) or
clause (e)
of
8. Pa yment of Tax - (I) Every person liab le to pay tax under
this A ct shall , dep osit the tax payab le ir, respect of every month on or
bef ore the fifteenth day of the f ollow ing mon th in such manner as ma y
be pre scribed and shall furnish the proof of payment in the form and
manne r pre scribed
(2) If a pers on l iable to pay tax und er this Act fails to pay the
amount of tax pay able accordi ng to the provision s of sub- section (I).
such per son shall be liable to pay interest , in respect of ta x pay able
under sub-section ( l ), at the rate of two percent per month of the
am ount due from the date the tax so payable had bec ome due to the
date of us payment
Explanation : - Fo r the purpos e of this sub-sec tion. wher e the
peri od of de f ault m payment of tax cover s a peri od le ss than a month .
the interest payable on such tax in respect of such peri od shall be
computed pr oportionate ly;
(3) An y. interest levied unde r this secti on shall be withou t
preju dice to any action , which is. or may be, taken under sectio n 9.
9 Off ence - (I) Whoever -
(a) while bein g liable to pay tax unde r secti on 3 or 8 contr ave nes
the provi sions of section 6; or
(b) fails to furnish a return required under secti on7, or
(c) collects tux in exce ss of the amount to w hich he is entitle d
under section 5, or
(d) fails to make payment of tax as required under secti on 8; or
(e) obstructs any officer maki ng inspection or search of seizure ,
16
which may extend Lo three months and with f ine not exceeding two
thousand rupees
(2) The offe nce sha ll be bailable a nd non-cogn izable . It shall
be triable by the Court of Judicial Magistrate first class.
10 C om po un ding of off ences - (1) Th e Com missioner may.
eithe r befo re or after initiating of proceed ings un der sec tion 9. accept
from a person charged with an off ence under sec tion 9 or unde r any
rule made unde r this Act by way of compou ndin g of the offence , a
sum not exceedi ng ten thousand rupees and whe re the off ence charged
was likely to caus e or cause d evasion of any am ount of tax pa yable
under this Act , a sum not excee ding three tim es of such amount.
whichever is high er.
(2) On payment of such sum as ma y be det ermined by the
Commissio ner no further proce eding shall be taken against the person
in respect of such offence .
I I A pplica bili ty of the pr ovision s of the Jhark hand Val ue
A dd ed Ta x A ct, 200 5 (Act 05 of 2006) and Rul es made ther eun de r
- Sub ject to other provisions of this Ac t and Ru les framed thereunder
the authority empowered to assess , reassess , collect and enforce
payment of tax, interest and penalty paya ble by a dealer under the
Jharkhand Value Added Tax Act, 2005 (Act 05 of 2006) shall assess,
reassess , collect and enforce payment of tax, interest and penal ty
payable under this Act and for this purp ose they may exe rcise all or
any of the powers assigned to them under the said Act and Rules made
thereunder for the time being in force including the provisio ns relatin g
to returns . assess ment, esca ped assessm ent, recovery of tax , intere st
and penalty , special mode of recove ry, main te nance of accounts.
inspection, search and seizur e, lia bility in represent ative characte r,
Shall, on convictio n. be punished with imprisonmen t, of either
descnpuon, for a term which shall not be less than one month but
'
17
refund. appeal, revision and reviews, comp oun din g offences and other
miscellaneous ma tters and the provisions of the said Act shall
rnutanus mutan dis apply acco rdin gly.
12 Powe r to make rul es - (I) The Stat e Gove rnme nt may make
rules not inconsis tent with the provisions of this Act for -
(i) all ma tter expressly required or allow ed by this Ac t to be
presc ribed gene rally for carry ing out 'the purp oses of this Act and
regulating the procedure to be f ollow ed, f orm s to be adopted and fees
to be paid in connec tion with proceed ing under this Act and all other
matters anci llary or incidental thereto;
(ii) any oth er matte r for whic h there is no provision or no
sufficien t provi sion in this Act and for which provision is, in the
opinion of th e State Governme nt necessary for giv ing effect to the
purposes of this Act.
(2) Any rule ma de under this sect ion ma y prov ide that the
contrave ntion thereof shall be punisha ble with fine which may extend
to three t housa nd rupees and where the con tr avention is continuing
one . with a furth er tine which may extend to fifty rupees per day for
every day during which such contravention contin u es.
(3) Every rule ma de under this Act sha ll be laid, as soon as may
be after it is made , befo re eac h House of State Legis lature while it rs
in session for a total per iod of f ourteen days which may be comprised
in one session or in two success ive sessions, and if , before expiry of
the session in whic h it is laid or the. session immediately followin g
both the Houses ag ree in making any modifica tion in the rule or both
the Hous es agree that the rule should not be made , the rule shall
thereafte r have effec t as the case ma y be so however, that any such
modificat ion or annu lment shall be w ith out prejudice to the validity of
anythi ng pre vious ly done under that rule.
!l4 i '«ll o;g "1vlc!" (3ffll'<lRVf). 1\)/ll ti I'< 27 ~ . 2 012 18
•
19
enfo rced."
(111) T he levy. assessme nt or re covery of any tax or the
impos ition or recovery of any penalty, in respect of such
per iod, unde r th e provisions of such enactments and all
proceedings under them in respect of a ll matte rs aforesaid
shall be initiat ed and dispose d of, or continued and
disposed of, as the case ma y be, as if this Act had not been
(it) Any lega l proceedi ng or remedy wh ether initiated or
availed of befo re or after this repeal, in respect of any such
right, title, obligat ion or liability;
(i) Any rig ht, title, obligati on or liab ility already required,
accrued or incurred for anything d one or suffered, ill
res pec t of the period imme diatel y precedin g thi s repeal;
14. Re pea l an d Sav in gs - All provisions relating to levy of tax
on advertisemen t other than advertisement s published in newspapers
unde r the Bihar Advertisement Tax Act 1981 and rules made
thereunder (as adopted by the Sta te of Jhark.hand) or any other
enac tment in force, at the time of com mencement of this Act shal l
stand repealed;
Provi ded that nothing in this repeal shal l affe ct or be deem ed to
affect -
13. Po wer to ame nd schedul es - (1) The State Government
may' by notificat ion, add to or delete or amend or alter anr of the
items or ratc(s) m the Schedul e appended to this A ct.