(1)When it has been determined that license fees on carts, carriages and animals shall be imposed under section 68, sub-section (1) (g), the Board at a meeting shall make a order that the owner of every cart, carriage and animal of the kind specified therein, which is kept or used within the municipality, shall take out a license and pay such fees as are fixed in the order, and shall cause such order to be published- in the manner prescribed.(2)Such order shall be published at least one month before the beginning of the half year in which it shall first take effect and shall specify the fees not exceeding such amounts as may be prescribed by rule, which shall be charged in respect of such licenses:Provided that the Board may permit the owner of any such cart, carriage or animal which is casually broUght within the municipality to keep or use the same which the municipality without a license for such period not exceeding 30 days in the half year as may be fixed by the Board.(3)No license, shall be required in respect of:-(a)horses or ponies belonging to officers doing regimental duty at the rate of one animal for each officer;(b)carts, carriages or animals belonging to Government, or to the Board or to any local authority or for keeping which for the execution of their duty an allowance is made by any Government or by the Board or by any local authority to any of their officers; -(c)animals used by, or exclusively for the purposes of, any regiment;(d)horses or ponies used by police officers at the rate of not more than one for each officer;(e)carts, carriages or animals kept for sale by any bona fide dealer in such carriages or animals, and not Used for any other purpose.
