Section 239 in Greater Hyderabad Municipal Corporation Act, 1955
239. Tax on vehicles, boats and animals.
(1)Except as hereinafter provided, a tax at rates the maxima and minima whereof are specified in Schedule G shall be levied on vehicles, boats and animals which are kept for use in the City for the conveyance of passengers or goods in the case of vehicles and boats, and for riding, racing, draught or burden in the case of animals.Explanation. - A vehicle, boat or animal kept outside the limits of the city but regularly used within such limits shall be deemed to be kept for use in the city.(2)The Corporation shall from year to year, in accordance with section 186 determine the rates at which such tax shall be levied.
