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 area except the— (a) carriages kept for sale by bonafide dealers in Garages 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 I.—The word "carriages" includes hackney carriage, rickshaw, cycle- rickshaw, four-wheeled carriage, two-wheeled carriage, jin-rickshaw, bicycle, tricycle, car drawn by animals, push-cart, and thela, but does not include children's perambulator and tricycle. Explanation IL—The word "animals" includes horse, donkey, mule, pony, cow, buffalo, goat, pig, sheep and dog.