Section 144 in The Coimbatore City Municipal Corporation Act, 1981
144. Exemption from carriage and animal tax.
- The carriage and animal tax shall not be levied on -(a)carriages and animals belonging to the Government;(b)carriages and animals belonging to members of the police or to officers or servants of the corporation employed on out-door duties, provided that the exemption under this clause shall extend only to a carriage or animal required to be kept by any such member, officer or servant for the discharge of his official duties;(c)carriages and animals kept solely for sale by carriage-makers and dealers;(d)carriages which have been under repair or standing at a carriage-makers during the whole of the half-year.(e)animals which during the whole of the half-year have been kept in any institution for the reception of infirm or disused animals or which are certified by a veterinary surgeon to have been unfit for use during the whole of the half-year.
