Section 99(4) in Tamil Nadu District Municipalities Act, 1920
(4)Every person having possession, custody or control of any taxable carriage or animal within the municipality shall, until the contrary is shown, be presumed to have kept [or used] [These words were inserted section 7(i) by the Madras District Municipalities (Third Amendment) Act, 1942 (Madras Act XXXVIII of 1942) re-enacting permanently with specified modification by section 3 of and the Schedule to the Tamil Nadu Re-enacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948).] the same within the municipality for sixty days in the half-year.
