Section 19 in Tamil Nadu Panchayats (Licencing of Hoardings and Levy and Collection of Advertisement Tax) Rules, 2009
19. Liability of the user of the hoarding for payment of advertisement tax.
- The owner, user or advertiser shall be liable to pay the tax within the period specified in rule 17 failing which such hoarding shall be liable for removal by the District Collector after giving a notice in writing to the owner or user or advertiser.
