Section 86Q in The Bihar and Orissa Local Self-Government Act, 1885
86Q. Levy of tax on carts.
(1)There shall be levied and paid to the District Board in respect of every cart registered under Section 86-P, a tax at the rate of four rupees per annum, which in the case of a cart fitted with pneumatic tyres, shall be at the rate of eight rupees per annum.(2)Every owner of such cart shall, in the prescribed manner, pay the full amount of the tax due from him under sub-section (1) to the prescribed authority.(3)Notwithstanding anything contained in Section 86-P a certificate of registration shall not be granted or renewed in respect of any cart until the tax in respect of such cart is paid, and a certificate of registration shall not be granted or renewed in respect of any cart for a period exceeding the period for which the tax has been paid in respect of such cart.(4)Nothing in this section shall apply to a cart used mainly for the purposes of agriculture.
