Section 99(1) in Tamil Nadu District Municipalities Act, 1920
(1)Every person having possession, custody, or control of any taxable carriage or animal shall be liable for the full half-yearly lax, if the carriage or animal has been kept [or used] [These words were inserted section 7(i) of the by 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).] [xxx] [The words 'or let out for hire' were omitted by section 77(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] within the municipality for an aggregate period of not less than sixty days in the half-year.
