Section 31 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
31. Advertisement on which tax shall be levied.
(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.(2)No tax shall be levied on,-(i)advertisements which are made only for educational or cultural purposes;(ii)advertisements in respect of dramas and other entertainments for which there is no admission fee;(iii)hoardings/advertisements installed by "National Savings Organisation".
