Section 7(3) in Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967
(3)In respect advertisement by shorts (including trailor films) referred to in item 7-A of the Schedule, to the rules, where the advertisement is not intended for a full month, the tax shall be collected on weekly basis at 1/48th amount fixed for a year:Provided that, where the said advertisement is intended for less than a week, full weekly tax shall be charged and collected even for a fraction or part of a week.
