Section 78(1)(c) in Tamil Nadu District Municipalities Act, 1920
(c)[] [Clause (b) was omitted and clauses (c) to (f) were re-lettered as (b) to (e) respectively by section 59(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] a tax on carriages and animals;