Section 248 in Greater Hyderabad Municipal Corporation Act, 1955
248. Tax on dogs.
(1)A tax not exceeding [rupees ten per annum] [Substituted by Act No.3 of 1994.] shall be levied on every dog kept within the City and not under the age of six months.(2)Every person who owns or is in charge of any dog on which a tax is leviable under sub-section (1) shall be liable for such tax.(3)(a)Every person who owns or is in charge of any dog shall, before the first day of May in each financial year, forward to the Commissioner a return signed by him containing his name and address and the age of such dog;(b)every person who after the first day of May in any financial year becomes the owner or takes charge of any dog shall, within one week from the date on which he becomes the owner or takes charge of the dog, forward to the Commissioner a like return, signed by him.(4)The tax shall be payable for every financial year in advance on the first day of May:Provided that-(i)in respect of a dog which attains the age of six months after the first day of May, the tax shall be payable immediately after the expiry of one week from the day on which the dog attains such age, and(ii)in cases in which a person becomes the owner or takes charge of any dog, not under the age of six months, after the first day of May, the tax shall be payable immediately after the expiry of one week from the day on which he becomes the owner or takes charge of such dog:Provided further that the tax shall not be payable more than once for the financial year in respect of any dog.(5)The Commissioner shall maintain a register showing the persons liable to pay the tax under this section.
