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 Regulation, the taxes listed below :- ("(a) a consolidated property tax on lands or buildings or both situtated within municipal area, based on their rateable value as determinedd in accordance with section Id@; v * (b) a tax on professions, trades, calling and employments; , . - . (c)a theaere tax; (dl a tax on advertisements other than advertisements pfiliehed jn the newspapers: Provided that the .maximum and minimum rates at which the taxes aforesaid shall be levied I.... . I 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; 2 . .:" (c) a lighting tax; (dl a general sanitary tax; ----------------------------------------------------- 1551 Omitted vide Amendrent, 1991 ..................................................... .<192, Lose of income from tax due to exemption to , -, be reimbursed by Government.--- If under any special f.,,, or general order issued under sub-section (1) of the -.*::, , last preceding section, the Government grants ,.,,,,exemption in respect of any class of property or persons from levy of the taxes specified in sub- sections (1) and ( 2 ) of that section, the Government , m y under appropriation duly made by law in this j, Flbehalf, annually reimburse to the Council concerned, an amount approximately equal to the loss that the Council thereby incurs. The decision of the Government regarding.--- (i) the mode of assessing the loss; and (ii) the amount of loss incurred by each Council concerned each year shall be f i n a l , .L. - - - .- - 156 1 Section 103 Omitted. L. - < , P-J"' .. , , . . - - . 1 4 OtRer taxes which Council may impose. -- ,, :, Subject to any general or special orders which the Government may make in this behalf, a Council may impose, for the purposes of this Regulation, any of - - the following taxes, namely:- - < ..'; - >" "%', - . - br + ' - . (a) a tax on all vehicles _ . 1 . :i ,,Cexcluding motor vehicles as - g ::, Y . , , defined in the Motor Vehicles . - - Act, 19391, boats or animals IV of 1939 used for riding, draught or burden and kept for use within 39bjy.+ 4 . , C.,.. the municipai area, whether fa :,,,, they are actually kept withiri or outside such area; - > _ - - _. - I _ I (b) a toll on vehicles and animals used ---.. - -.- . -,.. as aforesaid, entering the municipal area but not liable to taxation under clause (a); ? - -, ' ^ (c)'a tax on dogs kept within the municipal area; , %: $ - - ( d l a special sanitary tax upon private latrines, premises or compounds cleansed by - B municipal agency, after notice given as hereinafter required; (e) a drainage tax; I561 Onitted vide Anendlent, 1991 (£9 a special water tax for water upplied b y the Council in individual cases. rges for such supply being fixed in such e or modes as shall be beat suited to the ying circumstances of any class of cases of. any' individual case; "1 E:: ,- ,. .: > ( : .':. ... (9.1 a tax on resorting eriodically to a shrine withiwthe limits of council ; * A!+..hb'~xG;?f~;? c i r i r b , - I-L;~:. n k ~ ~ ' 1 : 4 - * 1 ,. .: ::. '. . , '. .-, (h) a speciaf -eilii&Sf io"iia1 tgxf 5511 ' Ci) & (j) omitted Pfovided that no special sanitary tax in respect of private latrines, premises or compounds shall be levied, unless and until the Council has -- (i) made provision for the cleansing ' " * '*wJ~-~- TrYhereof :by manual labour, or for conducting 5,:i.t rt:idq. elor recetving the sewage thereof into i"0. L ::.A,.LsL..; municipal sewers, and, . I S y.r* , ::r;, ? :. (ii) issued either severally to the persons to be charged. or generally to the inhabitdnts bf the.municipal area or part thereof to be charged with such tax, one .,,,month's 'notice of the intention of the @?.?r'ff~ouncil to perform such cleansing and to levy such tax.#