Bare ActsThe Gauhati Municipal Corporation Act, 1969

Section 144

(1) For the purposes of this Act, the GorPo- i mpos ed ration shall impose following taxes, namely:— under this Act

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(1) For the purposes of this Act, the GorPo- i mpos ed ration shall impose following taxes, namely:— under this Act. (a ) property taxes ; (b) a tax on draught animals, vessels and vehicles other than those mechanically pro­ pelled ; (c) a tax on theatres, theatrical performance and other shows for public amusements; (d) a tax on advertisement other than advertise­ ments published in the newspapers; (e) a duty on the transfer of property ; J ) a tax on profession, trades and calling. (2) In addition to the taxes mentioned in sub­ section (1), the Corporation may, for the purposes of this Act, levy any or all of the following taxes, namel **:— (a) a betterment tax on properties whose value may have increased as a result of town p lanning scheme undertaken in the city t (b) a tax on dogs kept within the city; (c) a toll on vehicles and animals entering the city but not liable to taxation under clause (b) of sub-section (1) 5 (d) market dues on persons exposing goods for sale in any market or in any space belong­ ing to or under the control of Government or of the Corporation; (e) a drainage tax where a system of drainage has been introduced ; (f) a tax on pilgrims resorting periodically to a shrine within the limits of the Corpora­ tion ; (g) a tax on passengers and goods carried by road or inland waterways ; (h) a toll on new bridges constructed by the Corporation ; (i) Octroi ; and (j) any other tax with the prior approval of the State Government. Levy of

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