Amendment status not verified — confirm the current text below against the official source.
-- for the purpose cf cteusetb) • it is immate1:"ial Whether the house or building ,and the rumtxure and the land let for use or enjoyment therewith. are let :by the same contractor by different contract 3 and.if by different contract,whether such contracts are made simultaneously or at different times. Explaniltion n.-The exp~sion "gross annual rent"does not include any tax p6iable by the owner in respect of 'Which the owner and tenant have aqreed that it shall be paid by the tenant. 80.(1) Subject to such qeneral or special orders a3 the Administrator m!y make, a Municipali ty may in the manner provided by this Regulation impose any of the' follo~inq taxes in the Whole or any part of the mu 1icipal ares, namely:- , , (a) a r.ex on building or .le ids or .both, payable by the owner, not exceeding.-- ", " (}) ten per centum of the annual value; or (ii) fitty paise per square )netre of the qround area per annum; or (i i i) rupees three per runn inq foot of tront~qe jn streets and bazaras per annum. '"" J, Taxes Which May be imposed. 46, , TIlE ANDAMAN AND NlCOBAR EXTRAORDINARY GAZEITE, n.EX:. 8" 1994 ---------------_._--- (b). a tax on persons practiajng any proreeaion or art, or carying on any t.rade or calling Within the MuniciPal area; Provided that the total amount of f;ucn tax payable by anyone person, shall not exceed two hundred and fifty rupees per annum. (c) a true, payable by the owner, on all or any c~asa of vechicles.all or any (lass of animals or doqa , When the vehrclee, animals or dogs. as the case mo.y be. are kept 'Within the municipal area; . ( • (d) a tax of the nature of a toll on vehicles _ and animals used for riding. driving, draught or burden and entering the municipal ar~a; Provided that·~ I' (i) no tax sh~ll be levied in r~ct 'of any vehicle or animo.l for Which a tax iEi ?did under 'clause (c); (ii) any Owner of such vehicle or animal may coapound for the +ax by paying the corresponding tax under cl~use (0) if such tax is in force in the municipal eree , (e) an octroi or a terminal tQX on animals or dogs or goods brought into or sent out of the municipal area: Provided that no tax under this clause shall be imposed accept 'With the. previous sanction of the Administart<:>r to the proposal for the imposition thereof; (t) a tax to meet the cost of constructing or maintaining works for 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 are ~ so situated that their occupiers can benefit by , the • works: Provided that the rate of tax payable by any such occupier of owner as the case may be , shall be determined having regards ! among other considerations, to the distance of: the building or lands from t.he nearest point at which the water can be delivered from the works to their level! Provided rurt.ner that no such tax snaIl be leviable in resJ~ct of buildinq or lands 'Which assessed to the qeneral 'Water-rate or the special water-rate as her'einafter provided; THE ANDAMAN AND NlCOBAR BXTRA~iNARY GA:~. DB::. 8. 1994 47 ---- .1 •.. ~ ."' i . -, ". I· ~, . ' { ii.i. \.l- Procedure in imposing taxes. n:. , ' (g) a. general water-rate plyable by the inhabitants of the municipal area.or a special water-rate tor water supplied by u~ Municipality under s'3ction 102 which may be asneseed in any form inc luding that of charge for nuch supply: Prov.ided that no such rate eha:,l exceed. that 1 imi t OJ- 1 imi ts prescribed by the Administrator fran timH to time; (h) a liqhting rate not exc~ling three per centum 01" t.he annual value of hold:.ng: ProVJded that such rate shall not be levied in an al'ea where lighting arranqeuent have not been madf': (j) ret.ee for general conservemcv or house scavenq inq on such scale terme and conditions' as MY be appr-oved by the Adnlinistr'at or fran time to time; I (j) a tax on advertisement; (k) a fee for qrant 9f permiSS<1(l to errect a building other than ~ hut; ( 1) 6 fee for parkill9 of busef: . lorries • taxis and other vehic~eB Where parking faclities or terminus for buses, lorries. tax) B and other vehicles !re provided by the municJpality;and (m) alY other tax which may be authorised by the Administrator. (2) I~otw;ithstanding anything contained in this R~11ation or any other law for the time being in force, the property belonginq to oovernmeni; shall be exempt frem all taxes mentioned in clauses (a), (c), (d). (e), (f). and (h) of sun-aect ion (1). (3) Uotwithstandinq anything contained in this Requlation, all t4X6S. rates, fees, or ceases which were beinq lawfully levied before the c~lncement of this Regulaticn shall,until S9IOO other provision ie' made under this Regulatioll, continue to be levied ar:d collected. in the same manner in which they were being levied and collected before such ccmencenent . 81.(1) Every Municipality imposing any tax, obeerve prescribed in this section. shall,bc!fore the procedure ------ --_ ---~-