Section 4(2) in Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967
(2)The Commissioner shall within seven days from the date of receipt of the application intimate the applicant the tax due on the intended advertisement provided the Commissioner approves of the advertisement. The Commissioner may disapprove of an advertisement, among others on the ground that its contents or the manner of its display are indecent or otherwise offensive to good taste or public sentiment.
