Section 124 in Chennai City Municipal Corporation Act, 1919
124. General provisions regarding cart-tax.
- [(1) If the council by a resolution determined that a tax shall be levied on carts, the commissioner shall levy the said tax half-yearly at the rate or rates (which shall not exceed eight rupees per cart per half-year) fixed by the council and from the date specified in the notice published under section 98-A on all classes of carts kept within the city:] [Substituted for original sub-sections (1) and (2) by section 75 of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]Provided that no person shall be liable to tax during any half-year on account of any cart in respect of which the tax for the same half-year has already been paid by some other person:Provided further that in the case of single bullock-carts the tax shall not exceed four rupees half-yearly:Provided also that in fixing the said rates, the council shall have regard to the extent of damage caused by different classes of carts to the road.(2)Every owner of any such cart shall register it Once in every half-year in the municipal office.(3)Affixing number on carts. - The commissioner may direct that a municipal number shall be affixed to every registered cart.(4)Notification of days of registration. - The commissioner shall notify certain days in every half-year for the registration and numbering of carts and the payment of the tax.(5)Entry or registration in book. - 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)Inspection of register. - Such book shall be open to the inspection of any tax-payer at all reasonable times without charge.
