Section 99(5)(b) in Tamil Nadu District Municipalities Act, 1920
(b)to pay to the municipality on account of any carriage or animal in respect of which tax has already been paid to any other municipality or any [local board] or Cantonment Board, whether under this Act, the [Madras City Municipal Act, 1919] [The short title of this Act has now been calle as the Chennai City Municipal Corporation Act, 1919.] ([Tamil Nadu] [These words were substituted for the words 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969 as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969, which came into force on the 14th January 1969.] Act IV 1919), the [Tamil Nadu Local Boards Act, 1920 (Tamil Nadu Act XIV of 1920)] [Now, the Tamil Nadu District Board Act, 1920] [or the Cantonments Act, 1924 (Central Act II of 1924)] [This Act has been repealed and re-enacted as the Cantonment Act, 2003.], more than the excess, if any, of the tax payable in the municipality in respect of such carriage or animal, over the tax already paid to the other municipality, the local board or Cantonment Board, as the case may be].]