Section 86O in The Bihar and Orissa Local Self-Government Act, 1885
86O. Registration, taxation and numbering of carts.
- When it has been determined that all carts shall be registered and that a tax on carts shall be imposed, the District Board may make and publish an order that every cart, which is kept or is used in the ordinary course of business within the district, shall be registered and taxed by the District Board:Provided always that such order shall be published at least one month before the beginning of the financial year in which such order for registration and taxation shall be enforced.
