(1)When it has been determined that a tax on carriages, carts, horses and other animals specified in the Third Schedule shall be imposed, the Municipality shall make an order that the owner of every carriage, car, horse and every other animal of the kind specified in the said Schedule, which is kept or used in the ordinary course of business within the Municipal area or which is let out for hire within or without the Municipality and is used in the ordinary course of business within it shall pay the tax in respect of such carriage, cart, horse or other animal and shall cause such order to be published in the manner prescribed.Explanation. - Used in ordinary course of business means used 6n business in the average thrice a week.
