Section 118 in Chennai City Municipal Corporation Act, 1919
118. Exemptions.
- The carriage and animal tax shall not be levied on-(a)carriages and animals belonging to the [Government] [The word 'Crown' was substituted for the word 'Government' by the Adaptation Order of 1937 and the word 'Government' was substituted for 'Crown' by the Adaptation Order of 1950.];(b)carriages and animals belonging to members of the [city police] [These words were substituted for the words 'town police' by section 72(i) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] or to officers or servants of the corporation employed on out-door duties:[Provided that the exemption under this clause shall extend only to a carriage or animal required to be kept by any such member, officer or servant for the discharge of his official duties;] [Substituted for the original proviso by Act X of 1936.](c)carriages and animals kept solely for sale by carriage-makers and dealers;(d)carriages which have been under repair or standing at a carriage-maker's during the whole of the half-year;(e)animals which during the whole of the half-year have been kept in any institution for the reception of infirm or disused animals or which are certified by a veterinary surgeon to have been unfit for use during the whole of the half-year.[Proviso omitted by section 72(ii) of the Chennai City Municipal (Amendment) Act, 1936 (Tamil Nadu X of 1936).]
