Section 98(2) in Tamil Nadu District Municipalities Act, 1920
(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
