Section 129 in Siliguri Municipal Corporation Act, 1990
129. Tax on carts, carriages and animals.
- A tax shall be imposed by the Corporation on all carts, carriages and animals kept within the boundaries of the Corporation except-(a)carriage kept for sale by bonafide dealers in carriages and not used for any other purpose;(b)carriages and animals maintained by any authority for the purpose of a fire brigade;(c)carriages and animals belonging to Government and maintained for police or military purposes; and(d)such other classes of carriages and animals as may be prescribed.Explanation I. - The expression "carriages" includes hackney carnage, rickshaw, cycle-rickshaw, four-wheeled or two-wheeled carriage, jin rickshaw, bicycle or tricycle, car drawn by animals, pushcart or thela but does not include children's perambulators or tricycles.Explanation II. - The expression "animals" includes horse, donkey, mule, pony, cow, buffalo, goat, pig, sheep and dog,
