Section 86W in The Bihar and Orissa Local Self-Government Act, 1885
86W. Power to exempt.
- In making an order under Section 86-V or by a subsequent order, the District Board may exempt from the tax, imposed under the said section, any carriage or class of carriages mentioned in the Third Schedule.Explanation. - For the purposes of Sections 86-O to 86-W, a cart or carriage shall be deemed to be used in the ordinary course of business, if it is used on business on an average twice a week.] [Substituted for the original provisions by B. and O. Act 1 of 1923.]E-Sanitation
