Section 108(1) in Tamil Nadu District Municipalities Act, 1920
(1)[If a hill station municipal council by a resolution determines] [These words were substituted for the words 'If the chairman of a hill station municipality publishes a Notification under section 80' by section 83(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)] that a tax shall be levied on servants, [the [executive authority] [These words were substituted for the words 'he shall collect' by the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] shall collect] a monthly tax from the date and at the rates (which shall not exceed two rupees a month for each servant) fixed by the council and specified in tire notification [published under section 80 in pursuance of such resolution] [These words and figures were inserted by section 83(ii) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)] from every employer of private menial and of domestic servants who is not liable for the profession tax [xxx] [The words 'or surcharge on the income-tax' were omitted by the Adaptation Order of 1937.] or, as proprietor, for the property tax.
