127. Registration and numbering of carts and carriages.
(1)When it has been determined that a tax on carts and carriages shall be imposed, the Board of Councilors may make and publish an order that every cart or carriage, which is kept or is used in the ordinary course of business within a municipal area, shall be registered by the Chairman-in-Council with the name and residence of the owner and shall bear the number of registration :Provided that such order shall be published at least one month before the beginning of the half-year in which such order for registration shall be enforced.(2)This section shall not apply to-(a)carts or carriages which are the property of the Government or of the Municipality;(b)carts or carriages which are kept without the limits of a municipal area, and are only temporarily and casually used within such limits.(3)The registration of carts and carriages shall be made and the number assigned yearly or half-yearly on such days as the Chairman-in-Council may notify.
