Section 117(5) in Chennai City Municipal Corporation Act, 1919
(5)[] [Substituted for the proviso to sub-section (1) and original sub-sections (2) and (3) were renumbered as (4) anil (5) by section 71 Tamil Nadu Act X of 1936.] Notwithstanding anything contained in sub-section (1), no person shall be liable 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.
