(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.
(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.