Section 110 in Andhra Pradesh Municipalities Act, 1965
110. Grant of licence to carriages on payment of tax and prepayment of tax -- conditions precedent to registration of carriages.
(1)When any person pays the amount of tax due in respect of any carriage the Commissioner shall grant him a licence to keep or use such carriage for the period to which the payment relates.(2)Where the Andhra Pradesh (Andhra Area) Hackney Carriages Act, 1911 (Act V of 1911), or any other law similar thereto for the time being in force, is in force in any area of a municipality, the person appointed to perform the functions of the Commissioner under the said Act or law in respect of such area shall, before registering any carriage thereunder, satisfy himself that the council has received payment of the tax, if any, due under Section 103 on account of the last preceding year and the current year.
