Section 168 in Gauhati Municipal Corporation Act, 1971
168. The tax on whom leviable.
- The tax on vehicles animals or boats shall he leviable upon the owner of or the person having possession or control of such vehicles or animals or boats in respect of which the tax is leviable:Provided that in the case of an animal generally used or employed in drawing any vehicle, the tax in respect of such animal shall be leviable upon the owner of or the person having possession or control of such vehicle, whether or not such animal is owned by such owner or person:Provided further that the said tax shall not be leviable in respect of, -(a)Vehicles, boats and animals belonging to the Corporation;(b)Vehicles, boats and animals vesting in the Government and used solely for public purposes and not used or intended to be used for purposes of profit including vehicles, boats and animals belonging to the Defence Forces;(c)Vehicles and boats intended exclusively for the conveyance free of charge of the injured, sick or dead;(d)Children's perambulators and tricycles;(e)Vehicles belonging to municipal employees who are required by the terms or their appointment to maintain a conveyance for the discharge of their duties.
