Section 143 in The Coimbatore City Municipal Corporation Act, 1981
143. Liability to tax according to period for which carriage or animal has been kept.
(1)Every person having possession, custody or control of any taxable carriage or animal shall be liable for the full half-yearly tax if the carriage or animal has been kept within the City for an aggregate period of not less than sixty days in the half-year.(2)If such aggregate period exceeds fifteen days but is less than sixty days, a moiety only of the half-yearly tax 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 carriage or animal within the City shall, until the contrary is shown, be presumed to have kept the same within the City for sixty days in the half-year.(5)Notwithstanding anything contained in sub-sections (1) and (2), no person shall be liable-(a)to taxation during any half-year on account of any carriage or animal in respect of which the full tax for the same half-year has already been paid by some other person; or(b)to taxation on account of any carriage or animal in respect of which tax has already been paid to any other local authority or cantonment authority, whether under this Act or any other [Tamil Nadu Act or the Cantonments Act, 1924 (Central Act II of 1924)] [This Act has been repealed and reenacted as the Cantonments Act, 2003.], more than the excess, if any, of the tax payable in the City in respect of such carriage or animal over the tax already paid to the other local authority or cantonment authority.
