3. Imposition of tax on carriages, etc., in notified area.
It shall be lawful for the 2[Provincial Government], after the publication of the notification referred to in the last preceeding section 5to levy a tax on all carriages, coaches, vans, carts, hackeries, horses or ponies in accordance with the rates specified in the Schedule 6* * * * from all persons owning or having charge of the same, who are resident within the local area so notified ;Provided-(a)that the 2[Provincial Government] may reduce, alter or modify this tax as 7[it] may deem fit, but may not increase the rates specified in the said Schedule ;(b)that any person who may have owned or had charge of any vehicle or animal as aforesaid kept for use within such local area for a period exceeding fifteen and not exceeding thirty consecutive days shall be liable only to one-third of the tax for that quarter, and for any period of a quarter exceeding thirty consecutive days shall be liable for the whole tax of that quarter ;(c)that no tax shall be leviable in respect of any vehicle or animal as aforesaid which shall have been out of the use for the whole period contained in any quarter on due notice in writing being given by the owner in accordance with the rules of assessment hereinafter provided for in section 4 8* * *.For the purposes of this section the word “resident” means and includes any person who dwells or takes up his abode in a local area notified under this Act for a period exceeding fifteen days.
