THE FOURTH SCHEDULE
[See Section 88 (1)]
TAX ON ADVERTISEMENTS OTHER THAN ADVERTISEMENTS
PUBLISHED IN THE NEWSPAPERS

S.No.                                             Particulars                                                    Maximum amount of tax
per annum                    
                                                      
Rs.
1. Non-illuminated advertisements on land,
building, wall, hoardings, frame post,
structures, etc:-
(a)   For a space upto 10 sq. ft. 
18
(b)   For a space over 10 sq. ft. 1 and upto 25sq. ft
30
(c)   For every additional 25 sq. ft. or less
30
2. Non-illuminated advertisements carried on
vehicles, drawn by bullocks, horses or other
animals, human beings, cycle or any other
device, carried on any vehicle or tramcar-
(a)   For space upto 50 sq. ft.
120
(b)   For every additional 50 sq. ft. or less
120
3. Illuminated advertisement boards carried
on vehicles-
(a)   For a space upto 50 sq. ft.
240
(b)   For every additional 50 sq. ft. or less
240
4. Non-illuminated advertisement boards,
carried by sandwich boardmen
(a)   For each board not exceeding 10 sq. ft.
24
(b)   For each board exceedings 10 sq. ft. and upto 35 sq. ft. 
48
(c)   For each additiona 10 sq. ft. in area or less
24
5. Illuminated advertisement boards, carried
by sandwich boardmen
(a)   For each board not exceedings 10 sq. ft
48
(b)   For each boad exceeding 10 sq. f.t. and upto 25 sq. ft.
96
(c)   For each additional 10 sq. ft. or less
48
6. Illuminated advertisements on land, building,
wall or hoardings, frame, post, structures etc.-
(a)   For a space over 2 sq. ft.
24
(b)   For a space over 2 sq. ft. and upto 5 s.
48
(c)   For a space over 5 sq. ft. and upto 25 sq. ft
60
(d)   For every additional 25 sq. ft. or less.
60
7. Advertisements exhibited on screen in cinema
houses and other public places by means of lantern
slides or similar devices-
(a)   For a space upto 5 sq. ft.
96
(b)   For a space over 5 sq. ft.
120
(c)   For every additional 25 sq. ft. or less
120
8. Non-illuminated advertisements suspended
across streets-
(a)   For a space upto 10 sq. ft
18
(b)   For a space over 10 sq. ft. and upto 25 sq. ft.
30
(c)   For every additional 25 sq. ft. or less
30
N.B. The tax for item 8 will be in addition to the
space will be chargeable according to the
scale to be determined by the Chairperson.
9. Non-illuminated advertisements hoarding
standing blank but bearing the name of the
advertiser or with the announcement "To
be let" displayed thereon-
(a)   For a space upto 10 sq. ft.
9
(b)   For a space over 10 sq. ft. and upto 25 sq. ft.
15
(c)   For every additional 25 sq. ft. or less
15
10. Permission to auctioneers to put up not more 200 including the rent
than two boards or reasonable size advertising for exhibiting the board
each auction sale, other than those in premises on a municipal lamp
where the auction is held, one on a prominent post.
site in the locality and one on municipal lamp post