Provided that no tax shall be levied on any carriage or animal which is kept or used for any purpose other than for carriage or animal mentioned in the Schedule II.

Levy of tax on carts Levy of tax on carts

1. (1) If the Corporation by resolution determines that a tax shall be levied on carts, such tax shall be levied at such rates as may be fixed by the Corporation, on every cart kept or used within the limits of the Municipal Corporation.
2. (2) The tax shall be leviable yearly at the rates specified in the resolution and shall be payable in advance.