Section 99 in Tamil Nadu District Municipalities Act, 1920
99. 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 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.(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] [These words were substituted for the words 'is leviable' by section 77(ii) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act of 1930)] for the half-year.(4)Every person having possession, custody or control of any taxable carriage or animal within the municipality shall, until the contrary is shown, be presumed to have kept [or used] [These words were inserted section 7(i) by the Madras District Municipalities (Third Amendment) Act, 1942 (Madras Act XXXVIII of 1942) re-enacting 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).] the same within the municipality 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 carriage or animal in respect of which the full tax for the same half-year has already been paid to the municipality by some other person;(b)to pay to the municipality on account of any carriage or animal in respect of which tax has already been paid to any other municipality or any [local board] or Cantonment Board, whether under this Act, the [Madras City Municipal Act, 1919] [The short title of this Act has now been calle as the Chennai City Municipal Corporation Act, 1919.] ([Tamil Nadu] [These words were substituted for the words 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969 as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969, which came into force on the 14th January 1969.] Act IV 1919), the [Tamil Nadu Local Boards Act, 1920 (Tamil Nadu Act XIV of 1920)] [Now, the Tamil Nadu District Board Act, 1920] [or the Cantonments Act, 1924 (Central Act II of 1924)] [This Act has been repealed and re-enacted as the Cantonment Act, 2003.], more than the excess, if any, of the tax payable in the municipality in respect of such carriage or animal, over the tax already paid to the other municipality, the local board or Cantonment Board, as the case may be].]
