Section 102 in Tamil Nadu District Municipalities Act, 1920
102. Forms to be sent to and returned by tax-payers.
(1)The [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933)] shall send to every person supposed to have become liable to the payment of the [tax on carriages and animals] [These word were substituted for the words 'carriage or animal tax' by section 79(i) of the Madras District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] a printed table to be filled up with such information respecting the carriages and animals kept [or used] [These words were inserted by section 9 of the Madras District Municipalities (Third Amendment) Act, 1942 (Madras Act XXXVIII of 1942) re-enacted 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).] by him as the [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] considers necessary for the assessment of the tax.(2)Such table shall be filled up with such information in writing, and signed and dated, and returned within one week of its receipt to the municipal office by the person to whom it has been sent.(3)[ On the expiry of the period of one week referred to in sub-section (2), the executive authority shall cause a notice to be served on such person requiring him to pay within fifteen days of the date of such service the sum for which, in the opinion of the [executive authority] [This sub-section was added by Tamil Nadu Act X of 1930], such person is liable on account of the tax on carriages and animals] [This sub-section was substituted for the original sub-section (5) by section 7(ii) by the Madras District Municipalities (Third Amendment) Act, 1942 (Madras Act XXXVIII of 1942), re-enacted permanently with specified modification by section 3 of and the Schedule to the Tamil Nadu Act IX of 1948.].
