(1) For public exhibition of an advertisement at any place by cinematograph there shall be levied and collected an advertisement tax at the following rates, namely:—
(i) when there is agreement that the advertisement is to be exhibited for a period of not less than seven days, at such rate not exceeding twenty-five per cent. of the amount received or to be received by the proprietor as the price for showing the advertisement, as may be fixed by the State Government by notification in the Official Gazette;
(ii) in other cases,—
(a) in areas situated within the limits of the Calcutta Metropolitan Area as defined in the Taxes on Entry of West Ben.
Goods into Calcutta Metropolitan Area Act, 1972, at Act V of the rate of one, rupee per day per film, and thirty paise 1972.
per day per slide,
(b) in other areas, at the rate of one-half of the rates specified in clause (a):
Provided that—
(i) where the length of a film exceeds thirty metres, the advertisement tax shall be at double the rate provided for in clause (a) or clause (b), as the case may be;
(ii) no advertisement tax shall be payable for public exhibition of trailers or slides of feature films which are exhibited for advance publicity;
(iii) no advertisement tax shall be payable on any slide or film exhibited for or on behalf of the Central or State Government or any local or statutory authority;
(iv) the State Government may, subject to such terms and conditions as may be specified, by order, exempt any advertisement exhibited on behalf of a charitable or philanthropic organisation, from the liability to pay advertisement tax.
84 The West Bengal Advertisement Tax Act, 1976.
XVI of 1976.]
(Sections 4, 5.)
(2) The tax shall be levied upon, and collected from, the proprietor, but, subject to any agreement to the contrary, the amount paid by the proprietor may be recovered by him from the person for or on whose behalf the advertisement was exhibited.
(3) In computing the advertisement tax leviable under subsection (1), the amount shall wherever necessary, be rounded off to the nearest paise, fractions of half a paise and over, being counted as one.