Section 120A in Chennai City Municipal Corporation Act, 1919
120A. [ Forms to be sent to and returned by tax-payers. [Inserted by section 73 of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]
(1)The commissioner shall send to every person supposed to have become liable to the payment of the tax on carriages and animals a printed table to be filled up with such information respecting the carriages and animals kept by him as the commissioner considers necessary for the assessment of the tax.(2)Such table shall be filled up with information in writing, signed and dated and returned within one week of its receipt to the municipal office by the person to whom it has been sent.(3)On the expiry of the period of one week referred to in sub-section (2), the commissioner shall cause a notice to be served on such person requiring him to pay within fifteen days of the date of such service the sum for which in the opinion of the commissioner such person is liable on account of the tax on carriages and animals.]
