General provision regarding cart tax

General provision regarding cart tax:

1. (1) If the Board of Councillors determines that a tax shall be levied on carts, the executive council shall levy the said tax half-yearly at the rate which shall not exceed rupees ten per cart per half-year fixed by the Executive Council and specified in the notification to be published in the gazette.
2. (2) Notwithstanding anything contained in sub-section (1) no person shall be liable to pay tax to the municipality during any half-year on account of any cart in respect of which the tax for the same half-year has already been paid to the municipality by some other person.
3. (3) Every owner of any such cart shall register it once in every half-year in the municipal office.
4. (4) The Executive Council may direct that a municipal numbers shall be affixed to every registered cart.
5. (5) The Executive Council shall notify certain days in every half-year for the registration and numbering of carts and the payment of the tax.
6. (6) All registrations made and numbers affixed under this section shall be entered in a book to be kept for the purpose at the municipal office.
7. (7) Such book shall be open to the inspection of any person who pays any tax to the municipality at all reasonable times without charge.
8. (8) This section shall not apply to carts belonging to the Government and used for military purpose, or carts-kept solely for sale by cart-makers and dealers.