Amendment status not verified — confirm the current text below against the official source.
Advertisement board carried on vehicles (or advertisements dis- played on the body of vehicles)— (a) for a space up to 1 square metre (b) for a space over 1 square metre and up to 2.5 square metres (c) for a space over 25 square metres and up to 5 square metres (d) for every additional 5 square metres or less Provided that in the case of a person advertising in more than one vehicle at a time the total space advertised in all the vehicles taken together shall be taken into account for the purpose of determination of the tax.