2. Subject to the provisions of Part I of this Schedule and to any overriding provisions of this Part of this Schedule, a person shall be qualified to be included in the electoral roll for any territorial constituency if in the previous financial year he—
(a) paid tax under the Madras Motor Vehicles Taxation Act, 1931, for the whole of that year; or
(b) paid for both the half years of that year to a municipality, local board or cantonment authority in the Province profession tax under the Madras City Municipal Act, 1919, the Madras District Municipalities Act, 1920, the Madras Local Boards Act, 1920, or the Cantonments Act, 1924; or
(c) paid for both the half years of that year to a municipality or cantonment authority in the Province property tax under any of the said Acts; or
(d) paid for both the half years of that year house tax under the Madras Local Boards Act, 1920; or
(e) occupied as sole tenant throughout that year a house in respect of which property tax or house tax has been paid for both the half years of that year under any of the Acts mentioned in this paragraph; or
(f) was assessed to income tax.