Section 198B(4) in Tamil Nadu Panchayats Act, 1994
(4)Where a Company or person proves that it or he has paid the sum due on account of the tax levied under this Chapter or any tax of the nature of a profession tax imposed under the [Cantonments Act, 1924 (Central Act II of 1924)] [This Act has been repealed and re-enacted as the Cantonments Act, 2006 (Central Act 41 of 2006).] for the same half-year to any local authority or Cantonment Authority in the State of Tamil Nadu, such company or person shall not be liable, by reason merely of change of place of business, exercise of profession, trade, calling or employment, or residence, to pay the tax to any other local authority or Cantonment Authority.
