Section 143(5) in The Coimbatore City Municipal Corporation Act, 1981
(5)Notwithstanding anything contained in sub-sections (1) and (2), no person shall be liable-(a)to taxation during any half-year on account of any carriage or animal in respect of which the full tax for the same half-year has already been paid by some other person; or(b)to taxation on account of any carriage or animal in respect of which tax has already been paid to any other local authority or cantonment authority, whether under this Act or any other [Tamil Nadu Act or the Cantonments Act, 1924 (Central Act II of 1924)] [This Act has been repealed and reenacted as the Cantonments Act, 2003.], more than the excess, if any, of the tax payable in the City in respect of such carriage or animal over the tax already paid to the other local authority or cantonment authority.
