Section 98 in Tamil Nadu District Municipalities Act, 1920
98. 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 [executive authority] [This sub-section was substituted for the original sub-section by section 76 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)] shall levy the said tax half-yearly on carriages and animals kept [or used] [These words were inserted by section 6 of the Madras District Municipalities (Third Amendment) Act, 1942 (Madras Act XXXVIII of 1942), re-enacted permanently with specified modification by section 3 of, and the Schedule to the Tamil Nadu Re-enacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948)] with in the municipality which are of the kinds specified in Schedule IV.](2)The rates of the tax shall be determined by the council,.provided always that they shall not exceed the maxima laid down in Schedule IV.Notes. - There is a well-recognised distinction between "letting out for hire" and "plying for hire". Where the persons who are picked up have previously reserved accommodation and the driver or the person in control of the vehicle does not solicit or wait to obtain passengers, there is a "letting out for hire" whereas, on the other hand, there being no antecedent contract or previous arrangement, passengers are received by some process of soliciting, then there is, what
