Section 142 in The Coimbatore City Municipal Corporation Act, 1981
142. General provisions regarding tax on carriages and animals.
(1)If the council by a resolution determines that a tax on carriages and animals shall be levied, the Commissioner shall levy the said tax half-yearly on carriages and animals kept within the City which are of the kinds specified in Schedule II.(2)The rates of the tax shall be determined by the council, provided always that they shall not exceed the maximum laid down in Schedule II.
