(1)For the purpose of levying a tax on carts and carriages, a and Carriages. Municipality shall make and publish an order that every cart and carriage which is kept or used in the ordinary course of business within a Municipal area shall be registered with the Municipality within such period as may be mentioned in the order :Provided that such order shall not apply to carts or carriages of the Government or the Municipality or any local authority.(2)The Municipality shall, on fulfilment of any condition, as may be made for the regulation by the Municipality, assign a registration number to such carts and carriages and issue licence therefor :Provided that the Municipality may, having due regard to the requirement of the Municipal area, traffic congestion, road facility and any other relevant factors refuse to register any carts or carriage and on such refusal no person shall use any cart or carriage in such municipal area.(3)Every licence for a cart or carriage shall remain in force for a period of one year from the date of registration and thereafter such licence shall be renewed. The taxes on carts and carriages as may be levied from time to time shall be paid at the time of registration and renewal of licence every year.(4)The rate of tax shall be such as may be determined by the municipality from time to time and different rates may be levied for different types of carts or carriages.
