Levy of Advertisement Tax, -

There shall be charged, levied and paid to the State Government on every advertisement, an advertisement tax at such rate not exceeding the rate specified below as may be notified by the State Government in the official Gazette from time to time :- (a) For Slides-25 naya paise per slide per show. (b) For Films-5 naya paise per foot of the length of the film per show. (2) The tax shall be paid in the prescribed manner by the proprietor to the State Government.