Section 108(a) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(a)a tax on all vehicles (excluding motor vehicles as defined in the [Motor Vehicles Act, 1939] [Now see the Motor Vehicles Act, 1988 (59 of 1988).], (IV of 1939) boats or animals used for riding, draught or burden and kept for use within the municipal area, whether they are actually kept within or outside such area;
