Section 182. Taxes on vehicles, boats and animals.

(1) A tax under clause (b) or clause (c) of sub-section (1) of section 172 shall be levied at rates not exceeding those prescribed by rule by the State Government in this behalf from time to time on vehicles and boats or on animals, as the case may be.\br@s (2) The 1Corporation shall form year to year, in accordance with section 148 determine the rates at which the tax referred to in sub-section (1) shall be levied.\br@s (3) A vehicle, boat or animal kept outside the limits of the City but regularly used within such limits shall be deemed to be kept for use in the City.\br@s