Section 141(3) in Arunachal Pradesh Municipal Act, 2007
(3)The tax on any advertisement leviable under this section shall be payable in advance in such instalments, and in such manner, as may be determined by regulations:Provided that the Municipality may, under such terms and conditions of licence as may be determined by regulations under section 140, require the licensee to collect, and to pay to the Municipality, subject to a deduction of five per cent of the tax, to be kept by him as collection charges, the amount of tax in respect of such advertisements as are displayed on any site for which the licence has been granted.
