Section 142(2) in The Delhi Municipal Corporation Act, 1957
(2)The tax on any advertisement leviable under this section shall be payable in advance in such number of instalments and in such manner as may be determined by bye-laws made in this behalf.Explanation 1.The word "structure" in this section includes any movable board on wheels used as an advertisement or an advertisement medium.Explanation 2.The word "advertisement" in relation to a tax on advertisement under this Act means any word, letter, model, sign, placard, notice, device or representation, whether illuminated or not, in the nature of and employed wholly or in part for the purposes of advertisement, announcement or direction.
