[128. (1) Subject to the provisions of this Act and of article285 of the Constitution of India, a Municipality shall impose the following taxes, namely :-
(i) a tax on the annual value of buildings or lands or both ;
(ii) a water tax on the annual value of buildings or lands or both;
(iii) a drainage tax on the annual value of buildings livable on such buildings as are situated within a distance, to be fixed by rules in this behalf for each Municipality from the nearest sewer line ;
(iv) a conservancy tax for the collection, removal and disposal of excrementious and polluted matter from privies, urinals, cesspools ;
(2) In addition to the taxes specified in sub-section (1), the Municipality may, for the purposes of this Act and subject to the provisions thereof, impose any of the following taxes, namely :-
(i) a tax on trades and callings carried on within the municipal limits and deriving special advantages from, or imposing special burdens on, the municipal services ;
(ii) a tax on trades, callings and vocations including all employments remunerated by salary or fees ;
(iii) a theater tax which means a tax of amusements or entertainments ;
(iv) a tax on dogs kept within the Municipality ;
(v) a scavenging tax ;
(vi) a tax on deeds of transfer of immovable properties situated within the limits of the Municipality ;
(vii) [x x x]
(viii) a tax on vehicles and other conveyances plying within the Municipality limit or on boats moored therein.
(ix) betterment tax.
(3) The municipal taxes shall be assessed and levied in accordance with the provisions of this Act and the rules and bye-laws framed thereunder.
(4) Nothing in this section shall authorize the imposition of any tax which the State Legislature has no power to impose in the State under the Constitution :
Provided that a Municipality which immediately before the commencement of the Constitution was lawfully levying any such tax under this section as then in force, may continue to levy that tax until provisions to the contrary is made by the Parliament. ]