(1) Subject to approval by the Governor and subject to such rules as may be prescribed, an Anchal Samiti may levy—
(a) a tax on brick or concrete buildings;
Raising of loans anil formation of a Sinking Fund.
Application of Anrhal Samiti Fund.
Power of taxation.
306 THE GAZETTE OF INDIA EXTRAORDINARY [PART II Recovery of taxes and other duties.
(b) a tax on supply of drinking water, sale of firewood and thatch, conservancy, lighting and slaughter houses;
(c) a tax on cultivable land lying fallow for two consecutive years;
(d) a tax on fisheries allotted to the Anchal Samiti;
(e) a fee on the registration of cattle sold within its jurisdiction;
(f) a licence fee in respect of—
(i) tea stalls, hotels, sweet-meat shops, restaurants, bakeries and confectioneries;
(zi) collection of hides and bones;
(Hi) cinema halls, circuses, professional variety shows and fairs;
(iv) brick and tile kilns;
(u) oil and rice mills;
(vl) hats and bamboo stalls;
(vii) carts, carriages, cycles and boats;
(viii) saw mills and timber depots,
(gf) a cess for the supply of water for irrigation;
(h) a surcharge on duty for the transfer of immovable property.
(2) The taxes, fees and surcharge shall be imposed, assessed and realised at such times and in such manner as may be prescribed.