Section 37(1)(d) in The U.P. Panchayat Raj Act, 1947
(d)a tax payable by the owner thereof on animals and vehicles other than mechanically propelled vehicles kept within the area of the Gram Panchayats applied for hire, at the rate -(i)in the case of animals, not exceeding three rupees per animal per annum;(ii)in the case of vehicles, not exceeding six rupees per vehicle per annum;