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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; Tax on carts, carriages and animals. 589 The Chandernagore Municipal Corporation Act, 1990. [West Ben. Act Rate of td.x. Tax on whom leviable. Licence. (Part V.—Chapter IX.—Municipal Taxation.—F. Tax on carts, carriages and animals.—Sections 133-135.) (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 I.— The expression "carriages" include 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 II.— The expression "animals" includes horse, donkey, mule, pony, cow, buffalo, goat, pig, sheep and dog.