Section 167(1) in Gauhati Municipal Corporation Act, 1971
(1)Except as hereinafter provided, a tax at rates not exceeding those specified in the First Schedule shall be levied on vehicles, boats and animals of the description specified in the Schedule, when kept for use in the city for he conveyance of passengers or goods in the case of vehicles and boats and for riding, racing, draught or burden, in the case of animals.
