Section 173(3) in Gauhati Municipal Corporation Act, 1971
(3)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 rules made in this behalf.Explanation. - 1. The world "structure" in this section includes any movable board on wheel used as an advertisement or an advertisement medium.Explanation. - 2. The world "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.
