Section 209A in The Calcutta Municipal Corporation Act, 1980
209A. [ Tax on Carts. -] [This chapter and sections 209A, 209B inserted by W.B. Act 13 of 1984.]
(1)A tax at the rate mentioned in Schedule IX shall be payable for every cart kept or used within Calcutta (other than a cart owned by the State Government or the Corporation or a municipality) at the Municipal office or such other place within or outside Calcutta as may be specified by the Corporation in this behalf.(2)On payment of such tax half-yearly in advance the Municipal Commissioner shall issue in such form as may be specified by the Corporation by regulation a certificate of registration (together with a certificate copy) in favour of the owner of the cart.
