Tax on carriages, carts, horses and other animals :— (1) When it has

been determined that a tax on carriages, carts, horses and other animals specified in the Third Schedule shall be imposed, the municipality shall make an order that the owner of every carriage, cart, horse and every other animal of the kind specified in the said Scheduled, which is kept or used in the ordinary course of business within the municipality or which is let out for hire within or without the municipality and is used in the ordinary course or business within it shall pay the tax in respect of such carriage, cart, horse or other animal and shall cause such order to be published in the manner prescribed.

Explanation :~ ‘Used in ordinary course of business’ means used on business in the average thrice a week.

1. (2) Such order shall be published at least one month before the beginning of the ![year] in which such tax will first take effect, and shall specify at what rates, not exceeding the rates given in the said scheduled, such tax shall be levied.
2. (3) Such tax shall not be imposed on—
   • (a) carriage carts and animals belonging to the municipality;
   • (b) *[** *Jsor (¢) carriages, carts or animals kept for sale by any bona fide dealer in such carriage, carts of animals and not used for any other purpose.