Section 117(4) in Chennai City Municipal Corporation Act, 1919
(4)[] [Substituted for the proviso to sub-section (1) and original sub-sections (2) and (3) were renumbered as (4) anil (5) by section 71 Tamil Nadu Act X of 1936.] Every person having possession, custody or control of any taxable carriage or animal within the city shall, until the contrary is shown, be presumed to have kept the same within the city for sixty days in the half-year.
