Section 106(b) in Andhra Pradesh Municipalities Act, 1965
(b)to pay to the municipality on any carriage or cart in respect of which tax has already been paid to any other municipality or any other local authority or cantonment board, whether under this Act relating to such other local authority or the Cantonments Act, 1924 (Central Act 2 of 1924) more than the excess, if any of the tax payable in the municipality in respect of such carriage or cart over the tax already paid to the other municipality, the other local authority or the cantonment board, as the case may be.
