State Act
Section 142. Tax on vehicles, boats and animals.
The Maharashtra Municipal Corporations Act
142. Tax on vehicles, boats and animals.— (1) Except as hereinafter provided, a tax at rates not exceeding those prescribed by order in writing by the 1[State] Government in this behalf from time to time shall be levied on vehicles, boats and animals of the descriptions specified in the order, when kept for use in the City for the conveyance of passengers or goods, in the case of vehicles and boats and for riding, racing, draught or burden in the case of animals : 2[Provided that no tax shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Tax Act, 1958 (Bom. LXV of 1958).]3 Explanation.— A vehicle, boat or animal kept outside the limits of the City but regularly within such limits shall be deemed to be kept for use in the City. (2) The Corporation shall from year to year, in accordance with section 99, determine the rates at which the tax shall be levied.