State Act

The Mumbai Municipal Corporation Act.

7[191A. Tax on Dogs.— (1) A tax not exceeding 8[one hundred rupees] per annum shall be levied on every dog kept within 9[Brihan Mumbai]. Such tax, however, shall not be levied on any dog under the age of six months, if the owner or person in charge thereof declares in writing to the Commissioner on or before the eighth day of April that the dog owned by him or in his charge is under the age of six months. (2) Every person who owns or is in charge of a dog on which the tax is leviable under sub-section (1) shall be liable for such tax. (3) Every person who owns or is in charge of a dog on which the tax is leviable shall forward to the Commissioner a return signed by him during the month of April in each official year in such form as the Commissioner may specify. (4) Every person who owns or is in charge of such dog shall pay the tax during the month of April in each official year: Provided that, when a person becomes owner or takes charge of such dog on or after the first day of May, he shall forward a like return to the Commissioner and pay the tax due, within one week from the date on which he becomes the owner or takes charge of the dog. (5) The amount of the tax for the full year shall be payable in lump sum and shall not be in proportion to the period for which any dog is kept. But the tax shall not be payable more than once for any official year in respect of the same dog. (6) The Commissioner shall maintain a register showing the names and addresses of the persons liable to pay the tax under this section.]