Section 105(4) in Tamil Nadu District Municipalities Act, 1920
(4)The [executive authority] [These words were substituted for the word 'chairman' by section 17(1) of the Madras District Municipalities (Amendment) Act, 1933 (Madras Act XV of 1933).] shall notify certain days in every half-year for the registration and numbering of carts and the payment of the tax.