Section 105(7) in Tamil Nadu District Municipalities Act, 1920
(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.