Amendment status not verified — confirm the current text below against the official source.
A tax shall be imposed by the Corporation on all carriages and Tax on animals kept in Howrah, except— carriages and animals. (a) carriage kept for sale by bona fide dealers in such carriages and not used for any other purpose; (b) carriages and animals maintained by any authority for the purpose of a fire brigade; 321 The Howrah Municipal Corporation Act, 1980. [West Ben. Act Rate of tax. Tax on whom leviable. Licence. (Part 1V—Taxation.---Chapter VIII—R. Tax on carriages and animals.—Sections 109-111.) (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 L —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 theta but does not include children's perambulators or tricycles. Explanation IL—The expression "animals" includes horse, donkey, mule, pony, cow, buffalo, goat, pig, sheep and dog.