THE JAMMU AND KASHMIR MUNICIPAL CORPORATION ACT, 2000
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.
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