Section 100 in Tamil Nadu District Municipalities Act, 1920
100. Exemptions.
- The carriage and animal tax shall not be levied on,-(a)carriages and animals 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;(b)carriages and animals kept solely for sale by carriage-makers and dealers;(c)carriages which have been under repair or standing at a carriage-maker's during the whole of the half-year.(d)[] [The original clauses (d) and (e) were omitted and the original clause (f) was re-enacted as clause (d) by section 8(i) 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).] animals which during the whole of the half-year have been kept in any institution for the reception of infirm animals or which are certified by a veterinary surgeon to have been unfit for use during the whole of the half-year.[xxx] [The proviso was omitted by section 8(ii) 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).]
