৪৷ Finance Act, 1957 (E. P. Act X of 1957) এর Section 2 এর পরিবর্তে নিম্নরূপ Section 2 প্রতিস্থাপিত হইবে, যথা:- “2. Levy and collection of tax on advertisement through daily newspapers.- (1) There shall be levied and collected a tax on advertisement through daily newspapers excluding tender and employment notices, at the rate of ten per centum of the amount charged on such advertisement. (2) The tax shall be collected and paid to the Government by the authority or management of the newspapers concerned. (3) The National Board of Revenue may make rules regulating the procedure for collection and payment of the tax and any other matter incidental to its levy”.