Tax on vehicles and animals.

(1) A tax under clause (c) of sub- Section (1) of Section 90 shall be levied at rates specified, from time to time by the Government in this behalf on -(a) vehicles, other than mechanically propelled vehicles, and other conveyance plying for hire and kept within the City ;(b) animals used for riding, driving, draught or burden, when kept within the City ; and (c) dogs kept within the City. (2) A vehicle or animal kept outside the limits of the City but regularly used within such limits shall be deemed to be kept for use in the City.