Section 285G(i) in Tamil Nadu District Municipalities Act, 1920
(i)the trade or business carried on within the land or building, upon or over, which such [hoarding or digital banner or placard] [Substituted for 'hoarding' by Tamil Nadu Act No. 2 of 2011, dated 05.02.2011, w.e.f. 16.11.2011.] is erected or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting, to be held upon or in such land or building; or