(1) The owner of every horse, mule, carriage or cart shall in every half-year take out a licence to keep or use the same, from the Director of Finance and Planning or the revenue officer in charge of a revenue office in the district in which such owner resides, and shall pay therefor respectively the following fees—
(a) Animal Licences
horse—for every horse—$1.20
mule—for every mule—$1.20;
(b) Vehicle Licences
bicycle—for every bicycle—$0.60
carriage—for every carriage (other than a motor car as defined by the Motor Vehicles and Road Traffic Act, or any Act for the time being in force)—$0.60 for every wheel
cart—for every cart—$0.30 for every wheel
tricycle—for every tricycle—$0.60,
Such licence shall be in the form in the Schedule hereto.
(2) It is not necessary to take out a licence in respect of any such animal or vehicle not used on a road nor in respect of any such animal or a cart used by its owner on any road bordering on or intersecting any estate on lot of land of which he or she is the proprietor or occupier solely for the conveyance of any goods or burden in the course of husbandry from any one part of such estate or lot of land to another part of the same.