Section 111 ·

(1) When the owner or the person having possession or control of any carriage or animal pays to the Corporation the tax payable by him under this Act, the Commissioner shall grant him a licence. (2) The Commissioner may require the owner or the person having possession or control of any carriage or animal or the occupier of any land or building on or in which any animal is kept to furnish such statement in relation to such carriage or animal as may be prescribed. (3) The Commissioner may, by a written notice, require any person who carries on trade or business of a livery stable-keeper to produce for inspection all books and accounts relating to such trade or business. (Part IV .- Taxation .- Chapter VIII .- H. Tax on carriages and animals .- Sections 112, 113 .- 1. Toll .- Section 114.)