Section 86U in The Bihar and Orissa Local Self-Government Act, 1885
86U. Prohibition of double taxation.
- Nothing in Section 86-O to 86-T shall be deemed to authorise two or more local authorities to charge or levy between, more than one registration fee or tax for the same period in respect of any cart which is used in the ordinary course of business within the limits of two or more local authorities and in the event of any dispute arising as to which of several local authorities is to charge fee or levy the tax or as to how the fee or tax charged or levied is to be apportioned between several local authorities the question shall be referred to the State Government whose decision thereon shall be final.
