Section 108 in The Howrah Municipal Corporation Act, 1980
108. Tax on carriages and animals.
- A tax shall be imposed by the Corporation on all carriages and animals kept in Howrah, except -(a)carriage kept for sale by bona fide dealers in such carriages 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 expression "carriages" includes hackney-carriage, rickshaw, cycle-rickshaw, four-wheeled or two-wheeled carriage, jin-rick-shaw, bicycle or tricycle, car drawn by animals, pushcart or thela but does not include children's perambulators or tricycles.Explanation II. - The expression "animals" includes horse, donkey, mule, pony, cow, buffalo, goat, pig, sheep and dog.
