Section 118 in The Punjab Municipal Corporation Act, 1976
118. Tax on vehicles and animals
. - (1) A tax under clause (c) of sub- Section (1) of Section 90 shall be levied at rates specified, from time to time by the Government in this behalf on -(a)vehicles, other than mechanically propelled vehicles, and other conveyance plying for hire and kept within the City ;(b)animals used for riding, driving, draught or burden, when kept within the City ; and(c)dogs kept within the City.(2)A vehicle or animal kept outside the limits of the City but regularly used within such limits shall be deemed to be kept for use in the City.
