Section 2(f) in Tamil Nadu Panchayats (Licencing of Hoardings and Levy and Collection of Advertisement Tax) Rules, 2009
(f)"Hoarding" means any screen or board at any private or public place used or intended to be used for exhibiting advertisement including the frameworks or other support erected wholly or in. part upon or over any land, building, wall or structure or tree visible to public wholly or partly;
