Section 29 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
29. Levy of tax on advertisements and hoardings.
- In this Part, unless there is anything repugnant in subject or context,-(i)"advertisement" means a publicity given to any subject matter by way of affixing and painting upon any building, monument, post, poles, wall, fence, tree or any other thing, any bill, notice, other document or erecting boards, distributing hand bills or otherwise;(ii)"advertiser" means a person or persons who intend to give such a publicity to any fact or thing for the purpose of his or his client's interest or in furtherance of his business;(iii)"agent" means any person acting on behalf of an advertiser.
