Bare ActsThe Gauhati Municipal Corporation Act, 1969

Section 146

Before the Corporation passes any resolu- in levying tion imposing a tax or duty or fee for the first time, it etc

Amendment status not verified — confirm the current text below against the official source.

Before the Corporation passes any resolu- in levying tion imposing a tax or duty or fee for the first time, it etc. shall direct the Commissioner to publish a notice in the Gazette or in the local newspapers clearly indica­ ting the nature and amount of the tax or duty or fees and the date from which it is proposed to impose such tax, duty or fees: Provided that any resolution abolishing an existing tax or duty or fees or reducing or increasing the rates at which any tax or duty or fee is levied shall not be carried into effect without the sanction of the Government. (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

Section 146 – The Gauhati Municipal Corporation Act, 1969 | DailyLaw.ai