Section 103 in Andhra Pradesh Municipalities Act, 1965
103. General provisions regarding tax on carriages and carts.
(1)If the council by a resolution determines that a tax on carriages and a tax on carts shall be levied, the Commissioner shall take steps to levy the said tax yearly on carriages and carts kept or used within the municipality.(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 in respect of carriages, and in respect of carts, such rates shall not exceed eight rupees per cart per year.
