261. Tax liability to be in accordance with period for which the animals or vessels have been kept.
(1)Every person having possession, custody or control of any taxable animal or vessel shall be liable for the full half-yearly tax if the animal or vessel has been kept or used within the municipal area for an aggregate period of not less than sixty days in a half-year.(2)If such aggregate period exceeds fifteen days, but is less than sixty days, one half of the half-yearly tax alone shall be leviable.(3)If such aggregate period does not exceed fifteen days, no tax shall be leviable for the half-year.(4)Every person having possession, custody or control of any taxable animal or vessel within a municipal area shall, until the contrary is shown, be presumed to have kept the same within the municipal area for sixty days in the half-year.(5)Notwithstanding anything contained in sub-sections (1) and (2) no person shall be liable-(a)to pay tax to the Municipality during any half-year on account of any animal or vessel in respect of which the full tax for the same half-year has already been paid to the Municipality by some other person; or(b)to pay to the Municipality on account of any animal or vessel in respect of which tax has already been paid to any other local authority whether under this Act, or any other Act in force, more than the excess, if any, of the tax payable in the Municipality in respect of such animal or vessel over the tax already paid to the other local authority.
