(1)When it has been determined that a tax on carts and carriages shall be imposed, the Board of Councilors may make and publish an order that every cart or carriage, which is kept or is used in the ordinary course of business within a municipal area, shall be registered by the Chairman-in-Council with the name and residence of the owner and shall bear the number of registration :Provided that such order shall be published at least one month before the beginning of the half-year in which such order for registration shall be enforced.
