Section 150 in West Bengal Municipal Corporation Act, 2006
150. Tax on whom leviable.
- The tax on carriages and animals shall be leviable on the owners or the persons having possession or control of the carriages and animals:Provided that in the ease of an animal generally used or employed in drawing any carriage, the tax in respect of such animal shall be leviable on the owner or the person having possession or control of such carriage, whether or not such animal is owned by such owner or such person.
