Municipal area.

which the tax is leviable:

or not such animal is owned by such owner or person.

1. (a) vehicles belonging to the Corporation, Government or the Union ofIndia;
2. (b) vehicles used exclusively for the conveyance free of charge

of the injured, the sick or the dead;

1. (c) vehicles kept bybonafidedealers in vehicles merely for sale and not for use.

1. (2) The tax under clause (b) of sub-section (1) of section 114 shall not

be leviable in respect of animals belonging to the Corporation, Government or the