Section 107 in Andhra Pradesh Municipalities Act, 1965
107. Exemptions.
- A carriage or cart tax shall not be levied on-(a)carriages or carts belonging to the Government and used for defence purposes;(b)carriages or carts belonging to the council;(c)carriages or carts kept solely for sale by carriage or cart makers and dealers;(d)carriages or carts which have been under repair or kept by a carriage or cart maker during the whole of the year;(e)children's parambulators and tricycles;(f)carriages or carts kept solely to be used for the conveyance of the sick, the injured or the dead, free of charge.(g)private bicycles and owner driven rickshaws.
