HMC Act 109Chapter IV · Part IV – [Taxation And Application Fee For Enlistment] [Heading substituted for the heading 'Taxation' by W.B. Act 10 of 1992.]
Section 109 ·
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The rate of tax on carriages and animals shall be such as may be determined by regulations and different rates may be fixed for different classes of carriages or animals: Provided that the rate of such tax shall not exceed one hundred rupees annually in the case of a carriage or an animal. Tax on whom leviable.
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