Liability to tax according to period for which carriage or animal has been kept

Liability to tax according to period for which carriage or animal has been kept:

1. (1) Every person having possession, custody or control of any taxable carriage or animal shall be liable for the full half-yearly tax if the carriage or animal has been kept or used within the municipality for an aggregate period of not less than sixty days in the half-year.
2. (2) If such aggregate period exceeds fifteen days but is less than sixty days a moiety of the half-yearly tax shall be leviable.
3. (3) If such aggregate period does not exceed fifteen days, no tax shall be leviable for the half-year.
4. (4) Every person having possession, custody or control of any taxable carriage or animal within the municipality shall, until the contrary is shown, be presumed to have kept or used the same within the municipality for sixty days in the half-year.
5. (5) Notwithstanding anything contained in sub-sections (1) and (2), no person shall be liable to pay tax to the municipality during any half-year on account of any carriage or animal in respect of which the full tax for the same half-year has already been paid to the municipality by some other person.