Section 152 in The Coimbatore City Municipal Corporation Act, 1981
152. Registration of carts.
(1)Every owner of any cart shall register it once in half-year in the municipal office.(2)The Commissioner may direct that a municipal number shall be affixed to every registered cart.(3)The Commissioner shall notify certain days in every half-year for the registration and numbering of carts and the payment of the tax,(4)All registrations made and numbers affixed under this section shall be entered in a book to be kept for the purpose at the municipal office.(5)Such books shall be opened to the inspection of any taxpayer at all reasonable times without charge.
