Section 16 in The Chennai City Corporation Licensing of Hoardings and Levy and Collection of Advertisement Tax Rules, 2003
16. Payment of advertisement tax.
- The advertisement tax shall be levied and collected every half year beginning from 1st April to 30th September and from 1st October to 31st March. The advertisement tax shall be paid within thirty days from the beginning of the half year or within thirty days from the date of issue of assessment order, as the case may be. If the advertisement tax is not paid within the said period of thirty days, the District Collector may after giving notice in writing to the owner of such hoarding take such action as are required under these rules.
