Section 167 in Gauhati Municipal Corporation Act, 1971
167. Tax on certain vehicles, boats and animals.
(1)Except as hereinafter provided, a tax at rates not exceeding those specified in the First Schedule shall be levied on vehicles, boats and animals of the description specified in the Schedule, when kept for use in the city for he conveyance of passengers or goods in the case of vehicles and boats and for riding, racing, draught or burden, in the case of animals.(2)The Corporation may, by notification in the official Gazette, from time to time, increase the rates of tax specified in the schedule, in relation to any animal, class of vehicle or boat.Explanation. - A vehicle, boat or animal kept outside the limits of the city but regularly used within such limits shall be deemed to be kept in the city.
