Prohibition of double tax :— Nothing in Section 176 to 185 shall be deemed

to authorise the levy of more than one tax for the same period in respect of any carriage, cart, horse and other animal which is kept or used in more than one municipality 1[or any other local authority. ]

In such cases the tax shall be levied by the Executive Officer of the Municipality ![or any other local authority] within the jurisdiction of which the carriage, cart, horse or other animal is kept.

2[188-A. Exemption from and compounding of octroi :— (1) The State Government after consultation with the municipality may, by notification, exempt—

1. (a) any class of commodities; or
2. (b) any new industry established within the municipality, from levy of octroi: Provided that in cases coming under clause (b) the exemption shall be for such period, not exceeding five years from the date the industry first goes into production, as may be fixed by the State Government.

1. (2) The State Government may on their own motion or on application made in that behalf and after consulting the municipality revise the rate of octroi.
2. (3) The municipality may, in such circumstances and subject to such conditions as may be prescribed, permit any person to compound the octroi payable by him by paying in lieu thereof a lump sum amount to be determined in the prescribed manner. ]