Amendment status not verified — confirm the current text below against the official source.
Levy of cesses.- (1) The corporation may, in addition to the tax levied under this Act, levy and collect the following cesses namely:- (a) Infrastructure cess at such rate but not exceeding ten percent as notified by the Government, which may be prescribed on every motor vehicle suitable for the use on roads within the city and different rates may be prescribed in different classes of motor vehicles; (b) Solid waste management cess at such rate but not exceeding ten percent of the property tax as notified by the Government, on every 66 owner or occupier of land or building or both in the city for the purpose of collection, transportation and disposal of solid waste and different rates may be prescribed in different classes of lands or buildings or in different areas; (c) Levy Urban Transport Cess at such rate as notified by the Government; and (d) 1[Collect such other cesses along with property tax, as may be prescribed by the Government to be collected under any other law in force and whose proceeds are required to come to the Corporation or otherwise.]1 2[(2) All monies collected in form of cess or otherwise shall be credited to a separate head of account and shall be known as the respective cess fund or by the name of the tax or the levy under which it is collected]2 . (3) The cess levied under subsection (1) shall be 2[assessed]2 and collected in such manner as may be prescribed. (4) Notwithstanding anything contained in this section, any person aggrieved by the levy and assessment of cess under the section may, within thirty days from the receipt of the order of the assessment, may appeal against such order 2[to the prescribed authority]2