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The Jharkhand Advertisement Tax Act, 2012 Complete Act

State: Jharkhand

Year: 2012

THE JHARKHAND ADVERTISEMENT TAX ACT, 2012 THE JHARKHAND ADVERTISEMENT TAX ACT, 2012 [Act No. 14 of 2012] An Act to enact the Taxation on Advertisement published in newspapers and broadcast by radio or on television with regard to its applicability and enforcement within the State of Jharkhand. Be it enacted in the 62nd year of the Republic of India:- Section 1 - Short title, extent and commencement (1) This Act may be called the Jharkhand Advertisement Tax Act, 2012. (2) It shall extend to the whole of the State of Jharkhand. (3) It shall come into force with effect from the date of its publication in the official gazette. Section 2 - Definitions In this Act unless there is anything repugnant in the subject or context: - (a) "Advertisement" shall mean any word, letter, model, sign, neon-sign, sky-sign, placard, notice, structure, device or representation, whether illuminated or not, in the nature of, and employed wholly or in part exhibits or displayed or retained for the public view for the purposes of advertisement, announcement or direction, but shall not include such advertisements published in a newspaper or broadcast by radio or television or.....