Section 4(1) in The Maharashtra Advertisements Tax Act, 1967
(1)The advertisement tax payable by a proprietor in respect of any advertisement exhibited at his place of entertainment shall be due on the exhibition of the advertisement, and shall be paid in cash within such period as may be prescribed; and he shall before the expiry of such period make to the State Government a return showing the amount payable, in such form, and giving such particulars, as may be prescribed.
