Section 117(2) in Chennai City Municipal Corporation Act, 1919
(2)[] [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 exceeds fifteen days but is less than sixty days, a moiety only of the half-yearly tax shall be leviable.