- Nothing in Sections 176 to 185 shall be deemed to authorise the levy of more than one tax for the same period in respect of any carriage, cart, horse and other animal which is kept of used in more than one Municipal area [or any other local authority] [Inserted vide Orissa Act No. 30 of 1951.].In such cases the tax shall be levied by the Executive Officer of the Municipal area [or any other local authority] [Inserted vide Orissa Act No. 30 of 1951.] within the jurisdiction of which the carriage, cart, horse or other animal is kept.
