Section 108(5) in Tamil Nadu District Municipalities Act, 1920
(5)Every person, who has paid the servants tax for any period in a half-year and has also paid the profession tax [xxx] [The words 'or surcharge on the income-tax' were omitted by the Adaptation Order of 1937] or (as proprietor) the property tax in the same municipality for that half-year, shall be entitled to a refund of the sum paid as servants tax.
