Amendment status not verified — confirm the current text below against the official source.
Imposition of compulsory taxes.— (1) Subject to any general or special orders which the Government may make in this behalf, a Council shall impose, for the purposes of this Act, the taxes listed below:— (a) a consolidated property tax on lands or buildings or both situated within municipal area, 320[other than those belonging to the Government, Central Government or duly registered Freedom Fighters] based on their rateable value as determined in accordance with section 110; (b) a tax on professions, trades, calling and employments; (c) a theatre tax; (d) a tax on advertisements other than advertisements published in the newspapers: Provided that the maximum and minimum rates at which the taxes aforesaid shall be levied in different classes of municipal areas and other matters relating to imposition, assessment, collection and exemptions thereof shall be such as may be prescribed by rules. (2) The consolidated tax on property shall include— (a) a general tax; (b) a general water tax; (c) a lighting tax; (d) a general sanitary tax.