| 83. | |
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The tax on vehicles or animals shall be leviable upon the owner
of, or the person having possession or control of, such vehicles or animals in
respect of which the tax is leviable: |
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Provided that in the case of an animal generally used or employed
in drawing any vehicle, the tax in respect of such animal shall be leviable upon
the owner of, or the person having possession or control of, such vehicle, whether
or not such animal is owned by such owner or person: |
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Provided further that the tax under this section shall not
be levied in respect of: - |
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| (a)
|
vehicles and animals belonging to the Central Government or
to the Government or to the Council used or intended to be used solely for public
purposes; | | (b) |
vehicles intended exclusively for the conveyance free of charge, of the injured,
the sick or the dead; | |
(c) | children's
perambulators or tricycles; | |
(d) |
a cow or a she-buffalo kept for milking for domestic use if
the cow or the she buffalo is the only cow or she-buffalo kept by the owner or
the person having possession or control thereof for such milking and is registered
in accordance with bye-laws made in this behalf, so however, that- |
| |
| (i)
|
where more cows or, as the case may be, more she-buffaloes
than one are kept by several such owners or persons constituting a family, the
tax under this section shall be levied in respect of all such cows or all such
she-buffaloes; | | (ii)
|
where a cow and also a she-buffalo are kept by the owner or
the person having the possession or control thereof or by several such owners
or persons constituting a family, tax under this section shall be levied in respect
of the cow and the she-buffalo. | | |