Section 148 in West Bengal Municipal Corporation Act, 2006
148. Tax on cart, carriage and animal.
- 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 theta, but does not include children's perambulator and tricycle.Explanation II. - The word "animals" includes horse, donkey, mule, pony, cow, buffalo, goat, pig, sheep and dog.
