(1) Subject to such general or special orders as the Administrator may make, a Municipality may, in the manner provided by this Regulation impose any of the following taxes in the whole or any part of 'the municipal area, namely: —
(a) a tax on buildings <or lands or both, payable by the owner, not exceeding,—
(i) ten per centum of the annual value; or (H) fifty paise per square metre of the ground area per annumor
(in) rupeeg three per running foot of frontage in streets and bazars per annum.
(b) a tax on persons practising any profession or art, or carrying on any trade or calling within the municipal area;
Provided that the total amount c\ such tax payable by any one person, shall not exceed two tnindred anJ fifty rupees per annum.
(c) • tax, payable by the owner, on all or any class of vehicles all or any class of animals or dogs, when the vehicles, animals or dogs, as the case may be, arc kept within the municipal area;
(d) a tax of the nature of a toll on vehicles and a|niiiials used for riding, driving, draught or burden and entering the municipal area;
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 35
Provided that—
(i) no tax shall be levied in respect of any vehicle or animal for which a tax is paid under clause (c);
(ii) any owner of such vehicle or animal may compound for the tax by paying the corresponding tax under clause (c) if such tax is in force in the municipal area,
(e) an octroi or a terminal tax on animals or dogs or goods brought into or sent out of the municipal area;
PBJvided {hat no tax under diis clause shall be imposed except wi'ih the previous sanction of the Administrator to the proposals for the imposition thereof;
(/) a tax to meet the cost of constructing or maintaining works for the supply of water to the municipal area payable by the occupier or, if there be no occupier, by the owner, on the annual value of such buildings or lands arc as so situated that their occupiers can benefit by the works:
Provided that the rate of tax payable by any such occupier or owner as the case may be, shialll be determined having regards, among other considerations, to the distance of the buildings or lands from the nearest point at which the water can be delivered from the works to their level:
Provided further that no such tax shall be leviable* in respect of buildings or lands which are assessed to the general water-rate or the special water-rate as hereinafter provided;
(g) a general wa'ier-rate payable by the inhabitants of the municipal area, or a special water-rate for water supplied by the Municipality under section 102 which may be assessed in any form including that of charges for such supply:
Prov'ded that no such rate shall exceed the limit or limits prescribed by the Administrator from time to time;
(h) a lighting r a t e not exceeding three per centum of the annual value o'f holdings:
Provided that such rate shall not be levied in an area where lighting arrangements have not been made;
(i) rates for general conservancy or house scavenging on such scales, terms and conditions as may be approved by the Administrator from time to time;
(;') a tax on advertisement;
(k) a fee for grant of permission to erect a building other than a hut; l (I) a fee for parking of buses, lorries taxis and other vehicles where parking facilities or terminus for buses, lorries, taxis and other vehicles are provided by the municipality; and
(m) any other tax which may be authorised by the Administrator.
36 THE GAZETTE OF INDIA EXTRAORDINARY [PART TI—
(2) Notwithstanding anything contained in this Regulation or any other law for the time being in force, the property belonging to Government shall be exempt from all taxes mentioned in clauses (a), (c), (d),
(e), (f) and (h) of sub-section (1).
(3) Notwithstanding anything contained in this Regulation, all taxes, rates, fees, or cesses which were being lawfully levied before the commencement of this Regulation shallj until some other provision is made under this Regulation, continue to be levied and collected in the same manner in which they were being levied and collected before such commencement.
Procedure jn imposineiaxefi.