Section 104 in Andhra Pradesh Municipalities Act, 1965
104. Liability to tax according to period for which carriage has been kept.
(1)Every person having possession, custody or control of any taxable carriage shall be liable for the yearly tax, if the carriage has been kept or used within the municipality for an aggregate period of not less than one hundred and twenty days in the year.(2)If such aggregate period exceeds thirty days but is less than one hundred and twenty days, a moiety of the yearly tax shall be leviable.(3)If such aggregate period does not exceed thirty days, no tax shall be leviable for the year.(4)Every person having possession, custody or control of any taxable carriage within the municipality shall, until the contrary is shown, be presumed to have kept or used the same within the municipality for one hundred and twenty days in the year.
