Section 106 in Tamil Nadu District Municipalities Act, 1920
106. Power to remit tax.
- [The tax on carts shall not be levied on any cart which is shown to the satisfaction of the executive authority to have been kept or used] [These words were substituted for the words 'The executive authority may remit any portion of the cart-tax in respect of any cart which is shown to his satisfaction to have been kept' by section 13 of the Madras District Municipalities (Third Amendment) Act, 1942 (Madras Act XXX-VIII of 1942), re-enacted permanently with specified modification by section 3 of and the Schedule to the Tamil Nadu Re-enacting (No. III) Act, 1948 (Tamil Nadu Act IX of 1948)] [xxx] [The words 'or let out for hire' were omitted by section 81 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] within the municipality for an aggregate period not exceeding fifteen days in the half-year or to have been under repair or standing at a cart-maker's during the whole of the half-year.[Taxes Leviable Under Sections 98 and 105 [This heading and section 106A were inserted by section 82 of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)]
