(1) A Municipality may levy, collect and appropriate following Power to levy taxes, duties, tolls and tees, namely :- tax etc.
(a) a property tax ;
' [(aa) a water tax].
(b) a tax on advertisement (other than advertisement published in the newspapers) ;
(c) a tax on cats and carriages ;
(d) a toll on ferries and bridges ;
(e) fees on licence and permit issued under this Act ;
(f) fees on construction or reconstruction of buildings payable at the time of sanction of building plan ;
(g) fees on applications filed under this Act ;
(h) fees for any specific service rendered by the Municipality ;
( i ) a parking fee on vehicles ; and (j ) a fee on the entry of vehicles and goods in the Municipal area ;
(2) The extent, assessment and collection of taxes, duties, tolls and fees as mentioned in sub-secion (1)shall be in accordance with this Act and the Rules made thereunder by the State Government.
I . Itiscrcc,d by The Tripura Municiptrl (Artter~drrrc~r~/) Act. 2000. w.e.j' 6-10-2000.
647 Property tax. 193. ' [ ( l ) A property tax shall consist of tax on lands and buildings and may include one or more of the following components, namely :-
(i) sewerage tax ;
(ii) conservancy tax ;
(iii) lighting tax ;
Provided that service tax mentioned above may be levied only when the Municipality has provided such service].
(2) For the purpose of imposing a composite property tax, the amount under different components should be specifically mentioned. For imposing a tax which is related to service, as mentioned above, the Municipality shall ensure that such service has been rendered to the tax payers or any person under him is enjoying the benefit of the said municipal services.
Provision of 194. For the purpose of assessment of tax on land and building the entire the municipal area may be divided into several tax areas on the basis of M u a commercial and residential importance as well as valuation of land and Act, 1932 to a f o r building in each tax area, and the Municipality shall make assessment of tax assessment on annual rental value in accordance with the relevant provision of Bengal of tax. Municipal Act, 1932.
Provision of 195. In each tax area the buildings may be classified as residential the Bengal Municipal Act, commercial industrial, institutional and in such other classess as may be 1932 to apply precribed. The annual rental value of such buildings and the lands shall be for determi- determined in accordance with the relevant provision of the Bengal nation o f annual rental Municipal Act, 1932.
value.
Power of the 196. Notwithstanding anything contained in this chapter the State State GOver- Government may by rules, work out any other alternative assesment nment to adopt any alternative mechanism for tax assesment and provide for detailed procedure for assessment met- imposition of assesment and collection of tax.
hanism.
I . SuOstiruterl by Tile Tripurrc Municipal (Amendmcrrt) Act, 2000. n9.c.j' 6-10-2000.