Section 17 in Tamil Nadu Panchayats (Licencing of Hoardings and Levy and Collection of Advertisement Tax) Rules, 2009
17. Payment of advertisement tax.
- The advertisement tax shall be levied and collected every half-year beginning from 1st April to 30th September and from 1st October to 31st March. The advertisement tax shall be paid within thirty days from the beginning of the half-year or within thirty days from the date of issue of assessment order, as the case may be.
