Section 117 in Chennai City Municipal Corporation Act, 1919
117. Liability to tax according to period for which carriage or animal has been kept.
(1)Every person having, possession, custody or control of any taxable carriage or animal shall be liable for the full half-yearly tax if the carriage or animal has been kept within the city for an aggregate period of not less than sixty days in the half-year.(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.(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.(4)[] [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.] Every person having possession, custody or control of any taxable carriage or animal within the city shall, until the contrary is shown, be presumed to have kept the same within the city for sixty days in the half-year.(5)[] [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.] Notwithstanding anything contained in sub-section (1), no person shall be liable to taxation during any half-year on account of any carriage or animal in respect of which the full tax for the same half-year has already been paid by some other person.
