Section 86V(1) in The Bihar and Orissa Local Self-Government Act, 1885
(1)When it has been determined that a tax on carriages mentioned in the Third Schedule shall be imposed, the District Board shall, subject to the provisions of Section 86-W, make an order that the owner of every carriage mentioned in the Schedule, which is kept or is used in the ordinary course of business within, or which is let for hire within or without the district and is used in the ordinary course of business within it, shall pay the tax at the rate fixed under sub-section (2) in respect of such carriage and it shall cause such order to be published in the manner prescribed:Provided that the owner of every such carriage which is not let for hire either within or without the district and which is used in the ordinary course of business within the district shall pay the tax at half the rate fixed under sub-section (2) in respect of such carriage.
