section 117-Q
Exemption
The Tamil Nadu Urban Local Bodies (Second Amendment) Act, 2024Nothing contained in this Chapter shall apply to any hoarding, digital banner or placard on which is exhibited any advertisement which relates to,— (a) the trade or business carried on within the land or building upon or over which such hoarding, digital banner or placard is erected or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held upon or in such land or building; (b) the name of the land or building, upon or over which the hoarding, digital banner or placard is erected or to the name of the owner or occupier of such land or building: Provided that the exemption under this section shall be subject to such size and nature of the hoarding, digital banner or placard, as may be prescribed.
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