Amendment status not verified — confirm the current text below against the official source.
A tax shall be imposed by the Corporation on all carts, carriages and animals kept within the boundaries of the Corporation except— (a) carriage kept for sale by bonafide dealers in carriages and not used for any other purpose; (b) carriages and animals maintained by any authority for the purpose of a fire brigade; (c) carriages and animals belonging to Government and maintained for police or military purposes; and (d) such other classes of carriages and animals as may be prescribed. Explanation 1.—The expression "carriages" includes hackney carriage, rickshaw, cycle-rickshaw, four-wheeled or two-wheeled carriage, jin rickshaw, bicycle or tricycle, car drawn by animals, pushcart or thela but does not include children's perambulators or tricycles. Explanation H.—The expression "animals" includes horse, donkey, mule, pony, cow, buffalo, goat, pig, sheep and dog.