Section 239(1) in Greater Hyderabad Municipal Corporation Act, 1955
(1)Except as hereinafter provided, a tax at rates the maxima and minima whereof are specified in Schedule G shall be levied on vehicles, boats and animals which are kept for use in the City for the conveyance of passengers or goods in the case of vehicles and boats, and for riding, racing, draught or burden in the case of animals.Explanation. - A vehicle, boat or animal kept outside the limits of the city but regularly used within such limits shall be deemed to be kept for use in the city.
