Section 107(1) in Jammu and Kashmir Municipal Corporation Act, 2000
(1)A tax under clause (b) of sub-section (2) of section 84 shall be levied at rates specified, from time to time, by the Government in this behalf on:-(a)vehicles, other than motor vehicles and other conveyances plying for hire and kept within the Municipal area;(b)animals used for riding driving, drought or load when kept within the Municipal area.
