APM Rules 8Chapter 1 · Assessment, Levy and Collection of Tax on Advertisements.
Section 8 · Commissioner may enter any place for purpose of inspection etc
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(1)
The Commissioner shall have the power to enter into any place for inspection or for removal of any unauthorised advertisement by giving a notice of twenty four hours to the occupant thereof his intention to make such entry.(2)
Every unauthorised advertisement may be caused to be removed by the Commissioner after giving notice under sub-rule (1) at the risk and cost of the party concerned, and may on the expiry of a reasonable period prescribed by the Commissioner cause the advertisement to be removed and the costs therefor recovered in the same manner as property tax.(3)
In respect of the unauthorised advertisement so removed tax shall be collected at such rates as would have been payable if a proper application was made in this regard.Your private note on this section
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