Section 191A in The Mumbai Municipal Corporation Act, 1888
191A. [ Tax on dogs. [Section 191A was substituted for the original by Maharashtra 51 of 1975, Section 11.]
(1)A tax not exceeding [one hundred rupees] per annum shall be levied on every dog kept within [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, Section 2 (w.e.f. 4.9.1996).]. Such tax, however, shall not be levied on any dog under the age of six months, if the owner to person in charge thereof declares in writing to the Commissioner on or before the eighth day of April that the dog owned by him or in his charge is under the age of six months.(2)Every person who owns or is in charge of a dog on which the tax is leviable under sub-section (1) shall be liable for such tax.(3)Every person who owns or is in charge of a dog on which the tax is leviable shall forward to the Commissioner a return signed by him during the month of April in each official year in such form as the Commissioner may specify.(4)Every person who owns or is in charge of such dog shall pay the tax during the month of April in each official year:Provided that, when a person becomes owner or takes charge of such dog on or after the first day of May, he shall forward a like return to the Commissioner and pay the tax due, within one week from the date on which he becomes the owner or takes charge of the dog.(5)The amount of the tax for the full year shall be payable in lump sum and shall not be in proportion to the period for which any dog is kept. But the tax shall not be payable more than once for any official year in respect of the same dog.(6)The Commissioner shall maintain a register showing the names and addresses of the persons liable to pay the tax under this section.][[191B. Licence and number ticket for dogs. [Sections 191B and 191BA were inserted by Bombays 2 of 1943, Section 3, read with Bombay 8 of 1948, Section 2.](1)When the owner or person in charge of a dog has paid the tax leviable on such dog, the Commissioner shall-(a)grant him a licence to keep the dog during the official year for which the tax has been paid, subject, however, to such conditions as may be specified in the licence by the Commissioner;(b)provide him with a number ticket, the number of which shall be specified in the licence.(2)The owner or person in charge of any dog so licensed, shall at ail times cause the said number ticket to be kept attached to the collar or otherwise suspended from the neck of the dog.(3)Any dog which has no number ticket so attached or suspended or is kept in contravention of any of the conditions specified in the licence-(a)shall be presumed to be a dog in respect of which no licence has been granted; and(b)may be seized by the police or by any officer duly authorised by the Commissioner, and detained until the tax due, if any, has been paid or the conditions subject to which the licence is granted are or are agreed to be complied with].]
