Amendment status not verified — confirm the current text below against the official source.
(1) Subject to any general or special orders which the State Government may make in this behalf and to the provisions of sections 101 and 102, a municipality may impose for the purposes of this Act any of the following taxes, namely :- (i) a tax on buildings or lands situate within the municipal borough to be based on the 49A[carpet area] of the buildings or lands or both; (ii) a tax on all vehicles, boats or animals used for riding, draught or burden and kept for use within the said borough, whether they are actually kept within or outside the said borough : Provided that where a motor vehicle is kept for use within the said borough as well as another municipal borough, it shall be liable to be taxed only by the municipality within or nearest to, whose limits such vehicle is actually kept: (iii) a toll on vehicles and animals used as aforesaid, entering the said borough but not liable to taxation under clause (ii) of this sub-section; 50[* * * * * * * * * ] (v) a tax on dogs kept within the said borough; (vi) a special sanitary cess upon private latrines, premises or compounds cleansed by municipal agency, after notice given as hereinafter required; (vii) a general sanitary cess for the construction and maintenance of public latrines and for the removal and disposal of refuse; (viii) a drainage tax; (ix) a general water-rate or a special water-rate or both for water supplied by the municipality, which may be imposed in the form of a tax assessed on buildings and lands or in any other form, including that of charges for such supply, fixed in such mode or modes as shall be best adapted to the varying circumstances of any class of cases or of any individual case; Manner of levying cess described in section 98B. Bom. VII of 1979. Collection and credit of local cess on land revenue and water rates. Suspension and remission of local cess. Taxes which may be imposed. 1964 : Guj. 34] Gujarat Municipalities Act, 1963 71 of 158 (x) a lighting tax; (xi) a fee on pilgrims resorting periodically to a shrine within the limits of the municipal borough; (xii) a special educational cess; (xiii) a tax on sale of cattle in any market in the municipal borough whether established by the municipality or not, or in any place set apart as a market for such sale: (xiv) a betterment levy on lands or buildings in an area under a scheme of slum clearance or redevelopment; 50A[(xiv-a) subject to and in accordance with the provisions of the Gujarat State Tax on Professions, trades, Callings and Employments Act, 1976 (President’s Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;] 50B[(xiv-a) a tax on mobile towers to be levied from the person engaged in providing telecommunication services through such mobile towers;] (xv) any other tax 51[( not being 51A * * * * *] 52[a tax on payments for admission to any entertainment] 53[or octroi)] which under the Constitution, the State Legislature has power to impose in the State : Provided that no tax or toll shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Tax Act, 1958: Provided further that,- (a) no tax imposed as aforesaid, other than a special sanitary cess, a drainage tax or a water-rate, shall, without the express consent of the Government, be leviable in respect of any building or part of any building or of any vehicle, animal or other property, belonging to Government and used solely for public purposes and not used or intended to be used for purposes of profit; and no toll shall be leviable in respect of any animal or vehicle used for the passage of troops or the conveyance of Government stores or of any other Government property, or for the passage of military or police officers on duty or the passage or conveyance of any persons or property in their custody; 54[* * * * * * * **] (c) no tax described in clause (i) and imposed as aforesaid shall, without the express consent of the district panchayats or the taluka panchayat, be leviable in respect of any building or part of any building belonging to, or vesting in, such district panchayat or taluka panchayat and used solely for a public purpose and not used or intended to be used for purposes of profit; (d) no special sanitary cess shall be leviable in respect of any private latrines, premises or compounds unless and until the municipality has— (i) made provision for the cleaning thereof by manual labour, or for conducting or receiving the sewage thereof into municipal sewers, and (ii) issued either severally to the person to be charged, or generally to the inhabitants of the borough or part of the borough to be charged with such Bom. LXV of 1958. [1964 : Guj. 34 Gujarat Municipalities Act, 1963 cess, one month's notice of the intention of the municipality to perform such cleaning and to levy such cess; (e) the municipality in lieu of imposing separately any two or more of the taxes described in clauses (i), (vii), (ix) and (x) except a special water rate may impose a consolidated tax assessed as a tax on buildings or lands or both situated within the municipal borough. (2) Nothing in this section shall authorize the imposition of any tax which the State Legislative has no power to impose in the State under the Constitution. 54A[99A. (1) For the purposes of clause (i) of sub-section (1) of section 99, the tax shall, subject to such exceptions, limitations and conditions hereinafter provided, be levied annually on the buildings or lands situate in the municipal borough area at such rate per square metre of the carpet area of buildings and of the area of lands (hereinafter to as “the rate of tax”) as the municipality may determine having regard to the factors as the State Government may president by rules. (2) For the purpose of levy of tax on buildings or lands situate within the municipal borough under sub-section (1),- (a) the buildings may be classified into residential buildings and buildings other than the residential buildings; and (b) the municipality may determine one rate of tax for residential buildings and the other than rate of tax for buildings other than the residential buildings : Provided that it shall be lawful for the municipality to determine for residential buildings, the carpet area of which does not exceed forty square metres, such rate of tax as is lower than the rate of tax determined for residential buildings generally : Provided further that the rates of tax per square metre of carpet area shall be decided by municipality with the approval of the Director of Municipalities. (3) In lieu of the tax leviable under sub-section (1) read with sub- section (2), there shall be levied annually on,- (a) residential hunts, and (b) residential tenements in a chawl, each such tenement having carpet area not exceeding twenty-five square metres, such amount of tax as the Municipality may determine : Provided that the amount so determined shall not be less than such amount as the State Government may, by notification in the Official Gazette, specify. Explanation.- For the purpose of levy of tax under this section, where an addition is made to an existing building whereby the carpet area of that building is increased, such addition shall be treated as a separate building and the length of the time of its existence shall be computed from the year in which the addition is made.] 1964 : Guj. 34] Gujarat Municipalities Act, 1963 73 of 158