धारा 110 ·

The tax on carriages and animals shall be leviable upon the owners or the persons having possession or control of the carriages or the animals: Provided that in the case of an animal generally used or employed in drawing any carriage, the tax in respect of such animal shall be leviable upon the owner or the person having possession or control of such carriage, whether or not such animal is owned by such owner or such person. Licence.