Section 105 in Andhra Pradesh Municipalities Act, 1965
105. Cart liable to tax to be registered.
(1)Every owner of any such cart shall register it once in every year in the municipal office.(2)The council may direct that a municipal number shall be affixed to every registered cart.(3)The Commissioner shall notify certain days in every 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 book shall be open at all reasonable times to the inspection, free of charge, by any person who pays any tax to the municipality.(6)No tax shall be levied on any cart which is shown to the satisfaction of the Commissioner to have been kept or used within the municipality for an aggregate period not exceeding thirty days in an year.
