Half-yearly statement of liability and payment of tax :- (1) In any

¹ Substituted by the Orissa Act 20 of 1986, w.e.f. 21.11.1986.

² Deleted by the Orissa Act 20 of 1986, w.e.f. 21.11.1986.

municipality in which a tax has been imposed under Section 176, the owner of every carriage, cart, horse and other animal specified in the Third Schedule shall, within the first month of each half-year, forward to the Executive Officer a statement in writing, signed by him, containing a description of the carriages, carts, horses and other animals liable to the tax for which he is bound to take out a licence.

1. (2) Such owner shall, at the same time, pay to the Executive Officer such sum as shall be payable by him for the current half-year for the carriages, carts, horses and other animals specified in such statement according to the rates specified in any order for the time being in force under Section 176.