Section 114(1) in Haryana Municipal Corporation Act, 1994
(1)A tax under clause (b) of sub-section (2) of section 87 shall be levied at rates specified, from time to time by the Government in this behalf on -(a)vehicles, other than motor vehicles, and other conveyances plying for hire and kept within the Municipal area;(b)animals used for riding, driving, draught or load when kept within the Municipal area.
