(1)A tax shall be levied at such rates, as may be specified, by the Government, from time to time, on -(a)the vehicles, other than mechanically propelled vehicles, and other conveyance plying for hire within the municipal area;(b)the animals used for riding, driving, draught or burden, when kept within the municipal area; and(c)the dogs kept within the municipal area.(2)A vehicle or animal kept outside the municipal limits, but regularly used within such limits, shall be deemed to be kept for use in the municipal area.(3)The tax under sub-section (1), shall not be leviable in respect of -(a)the vehicles and animals belonging to the Municipality, the Government or the Union of India;(b)the vehicles intended exclusively for the conveyance free of charge of the injured, the sick or the dead;(c)the children's perambulators or tricycles; and(d)the vehicles and animals kept by bona fide dealers merely for sale and not for use.
