Section 326G(a) in Chennai City Municipal Corporation Act, 1919
(a)the trade or business carried on within the land or building, upon or over, which such [hoarding or digital banner or placard] [Substituted by the T.N. Act No. 2 of 2011 (w.e.f 16.11.2011) for word 'hoarding'.] 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