(1) Subject to the provisions of this Chapter, and with the previous sanction of the Government, a Board may impose in the whole or in any part of the area under its jurisdiction any of the following other taxes for the purposes of this Act, namely:—
(a) subject to the provisions of article 276 of the Constitution of India, a tax on persons exercising any profession, trade, calling or employment, within the limits of the area subject to the jurisdiction of the Board;
(b) market tolls on vehicles and laden animals bringing goods for sale into a public market;
12. Sections 135 to 137 have been omitted by Act No.38 of 2001.
13. Omitted by Act No.38 of 2001.
Special tax on property.
Other taxes.
[Act No.I of 1956] 77
(c) market fees for the right to exhibit goods for sale in a public market;
(d) fees for the registration of animals sold in a public market:
Provided that the tolls and fees mentioned in clauses
(b), (c) and (d) shall not be levied by a Board unless the Government has by notification in the Official Gazette invested the Board with exclusive rights of collection of the said tolls and fees in respect of a public market situated within its jurisdiction;
14[(e) [xxx]]
(f) a tax on public entertainments and amusements;
15[(g) a tax on pilgrims visiting a shrine, Urus or Jatra within the limits of the Board’s jurisdiction:
Provided that—
(i) such pilgrim tax shall be leviable at a flat rate on every person over twelve years of age; and
(ii) unless otherwise directed by the Government no portion of the proceeds of such tax shall be expended for purposes other than making arrangements for the health and comfort of the pilgrims resorting to or the improvement or development of such local area;]
(h) a tax on vehicles when such vehicles are kept within the limits of the Board;
14. Omitted by Act No.38 of 2001
15. Substituted by Act No.XXXVIII of 1956.
78 [Act No.I of 1956]
(i) a toll, at the toll bars established by the Board on any bridges or road-way constructed from out of the District Fund, on
(i) every vehicle;
(ii) every animal used for driving, draught or burden, passing on such bridge or road:
Provided that the toll shall not be leviable on any such vehicle or animal more than once on any one date.
(2) the tolls and fees leviable under clauses (b) and (c) of sub-section (1) may also be leviable at fairs.