Section 114 in Haryana Municipal Corporation Act, 1994
114. Tax on vehicles and animals.
(1)A tax under clause (b) of sub-section (2) of section 87 shall be levied at rates specified, from time to time by the Government in this behalf on -(a)vehicles, other than motor vehicles, and other conveyances plying for hire and kept within the Municipal area;(b)animals used for riding, driving, draught or load when kept within the Municipal area.(2)A vehicle or animal kept outside the limits of the Municipal area but regularly used within such limits shall be deemed to be kept for use in the Municipal area.
