Section 107: Tax on vehicles and animals.

The Jammu and Kashmir Municipal Corporation Act, 2000Union territory Act of Jammu and Kashmir · Act 21 of 2000

(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.

Where this provision sits

Act	The Jammu and Kashmir Municipal Corporation Act, 2000
Section	107
Marginal note	Tax on vehicles and animals.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In force as published by the source

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