Section 107 · Tax on vehicles and animals

(1) A tax under clause (b) of subsection (2) of section 84 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, drought 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 the use in municipal area.