Section 124D(4) in Tamil Nadu District Municipalities Act, 1920
(4)[Where a branch or unit of a company, Hindu undivided family, firm, corporation or other corporate body, society, club, body of persons or association or a person] [Substituted for 'Where a company or person' by Tamil Nadu Act No. 10 of 2009, dated 03.08.2009.] proves that it or he has paid the sum due on account of the tax levied under this Chapter or any tax of the nature of a profession tax imposed under the [Cantonments Act, 1924 (Central Act II of 1924)] [This Act was revealed and re-enacted as the Cantonment Act, 2003.] for the same half-year to any local authority or cantonment authority in the State of Tamil Nadu, [such branch or unit of a company, Hindu undivided family, firm, corporation or other corporate body, society, club, body or persons or association or person] [Substituted for 'such company or person' by Tamil Nadu Act No. 10 of 2009, dated 03.08.2009.] shall not be liable by reason merely of change of place of business, exercise of profession, trade, calling or employment or residence, to pay the tax to any other local authority or cantonment authority.
