Section 115(2) in Jammu and Kashmir Municipal Corporation Act, 2000
(2)The fee on any advertisement leviable under the section shall be payable in advance in such number of installments and in such manner as may be determined by bye-laws made in this behalf.Explanation-I. - The word `structure` in this section includes any moveable board on wheels used an as an advertisement or an advertisement medium.Explanation-II. - The word `advertisement in relation to a fee on advertisement under this Act, means any word, letter, model, sign, placard, notice device or representation whether illuminated or not in nature of and employed wholly or in part for the purposes of advertisement, announcement or direction.
