Section 117 in Tamil Nadu District Municipalities Act, 1920
117. Power to exempt from taxes.
- With the sanction of the [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950], the municipal council may exempt any person or class of persons wholly or in part from the payment of any tax [xxx] [The word 'or toll' were omitted by Schedule I to the Tamil Nadu Motor Vehicles Taxation Act , 1931 (Tamil Nadu Act III of 1931)]. [But, nothing in this section shall be deemed to authorise the exemption of any person solely on the ground that he is a member of a municipal council.] [This sentence was added by section 89 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)]
