(a) 'Act' means the Andhra Pradesh Municipalities Act, 1965
(b) 'Advertiser' includes any agent or owner or principal on whose behalf the advertisement is displayed, the owner of any enterprise about which the advertisement is displayed or the owner of the structure of place or building on which the Advertisement is made;
(c) 'Board' includes a case, frame or surface or any material whatsoever.
(d) 'Government' means the State Government;
(e) 'Month' means a calendar month;
(f) 'Person' Includes a Hindu undivided family, any company or association of body of individuals whether incorporated or not;
(g) 'Schedule' means the Schedule annexed to these rules;
(h) 'Sign' means any word, picture, model, device or other presentation, in the nature of an advertisement, announcement or direction, written, printed, prescribed, embossed or painted; and
(i) "year" means the financial year.
Part 1
Assessment, Levy and Collection of Tax on Advertisements.
Section 2 • Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967
2. Definitions.
andhra-pradesh-municipalities-advertisement-tax-rules-1967-sec-2.json
•
Section 2
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"act_title": "Andhra Pradesh Municipalities (Advertisement Tax) Rules, 1967",
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"content": "(a) 'Act' means the Andhra Pradesh Municipalities Act, 1965\n(b) 'Advertiser' includes any agent or owner or principal on whose behalf the advertisement is displayed, the owner of any enterprise about which the advertisement is displayed or the owner of the structure of place or building on which the Advertisement is made;\n(c) 'Board' includes a case, frame or surface or any material whatsoever.\n(d) 'Government' means the State Government;\n(e) 'Month' means a calendar month;\n(f) 'Person' Includes a Hindu undivided family, any company or association of body of individuals whether incorporated or not;\n(g) 'Schedule' means the Schedule annexed to these rules;\n(h) 'Sign' means any word, picture, model, device or other presentation, in the nature of an advertisement, announcement or direction, written, printed, prescribed, embossed or painted; and\n(i) \"year\" means the financial year.\nPart 1\nAssessment, Levy and Collection of Tax on Advertisements.",
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