Section 105(1A) in Tamil Nadu District Municipalities Act, 1920
(1A)[ Notwithstanding anything contained in sub-section (1), no person shall be liable-(a)to pay tax to the municipality during any half-year on account of any cart in respect of which the tax for the same half-year has already been paid to the municipality by some other person; or(b)to pay to the municipality on account of any cart in respect of which tax has already been paid to any other municipality or any [local board] or Cantonment Board, whether under this Act, the [Chennai City Municipal Act, 1919] [The short title of this Act has now been amended as the Chennai City Municipal Corporation Act, 1919.] ([Tamil Nadu] [These words were substituted for the word 'Madras' by the Tamil Nadu Adaptation of Law Order 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order 1969, which came into force on the 14th January 1969.] Act IV of 1919), the [Tamil Nadu Local Boards Act, 1920] [Now, the Tamil Nadu District Board Act, 1920 (Tamil Nadu Act XIV of 1920).] ([Tamil Nadu] Act XIV of 1920), or the Cantonments Act, 1924 (Central Act II of 1924), more than the excess, if any, of the tax payable in the municipality in respect of such cart, over the tax already paid to the other municipality, the local board or the Cantonment Board, as the case may be.]
