Section 151 in West Bengal Municipal Corporation Act, 2006
151. Licence.
(1)When the owner, or the person having possession or control, of any carriage or animal pays to the Corporation the tax payable by him under this Act, the Commissioner shall grant him a licence.(2)The Commissioner may require the owner, or the person having possession or control, of any carriage or animal or the occupier of any land or building on or in which any animal is kept to furnish such statement in relation to the carriage or the animal as aforesaid as may be prescribed.(3)The Commissioner may, by a notice, in writing, require any person, who carries on trade or business of a livery stablekeeper, to produce for inspection all books and accounts relating to such trade or business.
