Section 138B(4) in Chennai City Municipal Corporation Act, 1919
(4)[Where a branch or unit of a company, Hindu undivided family, firm, corporation or other corporate body, society, club, body of persons or association or a person] [Substituted by Tamil Nadu Municipal Laws (Amendment) Act, 2009 (10 of 2009) (w.e.f 1.9.2009), for words 'Where a company or person'.] proves that it or he has paid the sum due on account of the lax levied under this Chapter or any tax of the nature of a profession tax imposed under the Cantonments Act, 1924 [Central Act II of 1924] [This Act was repealed and re-enacted as the Contonments Act, 2003.] for the same half-year to any local authority or cantonment authority in the State of Tamil Nadu, [such branch or unit of a company, Hindu undivided family, firm, corporation or other corporate body, society, club, body of persons or association or person] [Substituted by Tamil Nadu Muneipal Laws (Amendment) Act, 2009 (10 of 2009) (w.e.f. 1.9.2009), for words 'such company or person'.] shall not be liable, by reason merely of change of place of business, exercise of profession, trade, calling or employment, or residence, to pay the tax to any other local authority or cantonment authority.
