Section 129 in Chennai City Municipal Corporation Act, 1919
129. [ Tax on timber. [Substituted for original section 129 by section 77 of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]
(1)If the council by a resolution determines that a tax shall be levied on timber brought into the city, such tax shall be levied at such rates, not exceeding five rupees per ton, and in such manner as maybe determined by the council:Provided that no tax shall be levied on any timber brought into the city in the course of transit to any place outside the city and directly removed out of the city by rail, road or water.(2)No timber shall, except in the case referred to in the proviso to sub-section (1), be brought into the city unless the tax due thereon has been paid.(3)The tax shall be levied on timber kept within the city for sale if the commissioner has reason to believe that the tax, if any, due thereon has not been paid:Provided that the tax shall riot be levied if the person keeping the timber for sale produces satisfactory proof of the previous payment of the tax thereon.(4)The commissioner may call for the accounts of any person keeping timber for sale for the purpose of levying the tax under sub-section (3).(5)If the commissioner is satisfied that any person has wilfully evaded the payment of tax leviable under this section, the commissioner may direct that such person shall, in addition to such tax, pay by way of penalty, a sum not exceeding the amount of such tax. Such penalty shall be recoverable in the same manner as the tax.(6)The council may make by-laws for the seizure and sale of timber in respect of which the tax due is not paid and otherwise for carrying out all or any of the provisions relating to the levy of tax on timber.][Tax on Advertisements] [Inserted by section 78 of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]
