Section 108(b) in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
(b)a tax on vehicles [(excluding motor vehicles save as provided in Section 20 of the Bombay Motor Vehicles Tax Act, 1958)] [These brackets, words and figures were inserted by Maharashtra 43 of 1969, Section 17.] (Bombay LXV of 1958) and animals used as aforesaid, entering the Municipal area but not liable to taxation under clause (a);
