Section 117(3) in Chennai City Municipal Corporation Act, 1919
(3)[] [Substituted for the proviso to sub-section (1) and original sub-sections (2) and (3) were renumbered as (4) anil (5) by section 71 Tamil Nadu Act X of 1936.] If such aggregate period does not exceed fifteen days, no tax shall be leviable for the half-year.
