Section 248(4) in Greater Hyderabad Municipal Corporation Act, 1955
(4)The tax shall be payable for every financial year in advance on the first day of May:Provided that-(i)in respect of a dog which attains the age of six months after the first day of May, the tax shall be payable immediately after the expiry of one week from the day on which the dog attains such age, and(ii)in cases in which a person becomes the owner or takes charge of any dog, not under the age of six months, after the first day of May, the tax shall be payable immediately after the expiry of one week from the day on which he becomes the owner or takes charge of such dog:Provided further that the tax shall not be payable more than once for the financial year in respect of any dog.