Section 116 in Chennai City Municipal Corporation Act, 1919
116. General provisions regarding tax on carriages and animals.
- [(1) If the council by a resolution determines that a tax on carriages and animals shall be levied, the commissioner shall levy the said tax half-yearly on carriages and animals kept within the city which are of the kinds specified in Part III of Schedule IV.] [Substituted for original sub-section (1) by section 70 of Tamil Nadu Act X of 1956.](2)The rates of the tax shall be determined by the council, provided always that they shall not exceed the maxima laid down in Part III of Schedule IV.
