Section 31(1) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(1)Subject to the provisions of sub-rule (2), a tax shall be levied by every Panchayat on advertisement put up either by way of affixing or erecting boards, distributing the hand bills or moving carts, cars and the illuminated advertisement meant for publication of any product manufacture or any business carried out or any performance done within the limits of the Panchayats.
