Section 113 in Andhra Pradesh Municipalities Act, 1965
113. Tax on Animals.
(1)If the council by a resolution determines that a tax on animals shall be levied, the Commissioner shall take steps to levy the said tax yearly on the animals which are kept or used within the municipality and which are of the kinds specified in Schedule II.(2)The rates of tax shall be determined by the council provided that in no case they shall exceed the maximum laid down in Schedule II.(3)The provisions of Sections 104 and 106 to 110 in so far as they relate to the levy of tax on carriages shall, with the necessary modifications, apply to the levy of tax on animals.
