Section 151 in The Coimbatore City Municipal Corporation Act, 1981
151. General provisions regarding cart tax.
- If the council by a resolution determines that a tax shall be levied on carts, the Commissioner shall levy the said tax half-yearly at the rate which shall not exceed eight rupees per cart per half-year fixed by the council and from the date specified in the notice published under section 118 on all classes of carts kept within the City:Provided that no person shall be liable to tax during any half-year on account of any cart in respect of which the tax for the same half-year has already been paid by some other person:Provided further that in the case of single bullock carts, the tax shall not exceed four rupees half-yearly:Provided also that in fixing the said rates, the council shall have regard to the extent of damage caused by different classes of carts to the road:
