Section 105 in Tamil Nadu District Municipalities Act, 1920
105. General provisions regarding cart-tax.
- [(1) If the council by a resolution determines that a tax shall be levied on carts, the [executive authority] [This sub-section was substituted for the original sub-section by section 80(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] shall levy the said tax half-yearly at the rate (which shall not exceed four rupees per cart per half-year), fixed by the council and specified in the notification published under section 80 in pursuance of such resolution and from the date specified in such notification in respect of all carts kept [or used] [These words were inserted by section 12(1) of the Madras District Municipalities (Third Amendment) Act 1942 (Madras Act XXXVIII of 1942), re-enacted permanently with specified modification by section 3 of and the Schedule to the Tamil Nadu Re-enacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948).] within the municipality.](1A)[ Notwithstanding anything contained in sub-section (1), no person shall be liable-(a)to pay tax to the municipality during any half-year on account of any cart in respect of which the tax for the same half-year has already been paid to the municipality by some other person; or(b)to pay to the municipality on account of any cart in respect of which tax has already been paid to any other municipality or any [local board] or Cantonment Board, whether under this Act, the [Chennai City Municipal Act, 1919] [The short title of this Act has now been amended as the Chennai City Municipal Corporation Act, 1919.] ([Tamil Nadu] [These words were substituted for the word 'Madras' by the Tamil Nadu Adaptation of Law Order 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969, which came into force on the 14th January 1969.] Act IV of 1919), the [Tamil Nadu Local Boards Act, 1920] [Now, the Tamil Nadu District Board Act, 1920 (Tamil Nadu Act XIV of 1920).] ([Tamil Nadu] Act XIV of 1920), or the Cantonments Act, 1924 (Central Act II of 1924), more than the excess, if any, of the tax payable in the municipality in respect of such cart, over the tax already paid to the other municipality, the local board or the Cantonment Board, as the case may be.](2)Every owner of any such cart shall register it once in every half-year in the municipal office.(3)The council may direct that a municipal number shall be affixed to every registered cart.(4)The [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] shall notify certain days in every half-year for the registration and numbering of carts and the payment of the tax.(5)All registrations made and numbers affixed under this section shall be entered in a book to be kept for the purpose at the municipal office.(6)Such book shall be open to the inspection of any [person who pays any tax to the municipality] [These words were substituted for the words 'tax-payer' by section 80(ii) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] at all reasonable times without charge.(7)This section shall not apply to carts belonging to [the Government] [The words 'the Crown' were substituted for the words 'the Government' by the Adaptation Order of 1937 and the word 'Government' was substituted for 'Crown' by the Adaptation Order of 1950.] and used for military purposes, or carts kept solely for sale by cart-makers and dealers.
