Section 150 in The Coimbatore City Municipal Corporation Act, 1981
150. Registration and control of taxable carriages or animals.
(1)The Government may by rales made in this behalf-(a)require the registration, by the registration authority appointed by the Commissioner in this behalf, of any taxable carriage or animal kept within the City;(b)prescribe the form to be used and the conditions to be complied with in the making of application for the registration of such carriage or animal and the procedure in the matter of such application;(c)prescribe the period within which and the authority to which an appeal may be preferred by any person aggrieved by any decision of the registration authority refusing to register any such carriage or animal and the procedure to be followed in presenting and disposing of any such appeal;(d)require that a metal token to be issued by the registration authority shall be attached to every registered carriage or animal;(e)require that any taxable carriage or animal which has not been registered or to which such token is not attached shall, if found in any public place, be detained at a place set apart for the purpose;(f)provide that any such carriage or animal shall be liable to be destroyed or otherwise disposed of unless it is claimed and the fee in respect thereof is paid within one week; and(g)fix the fees which shall be payable for such registration, appeal and metal token and such detention.(2)No damage shall be payable in respect of any carriage or animal destroyed or otherwise disposed of under this section.Tax on Carts
