Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in any other law for the time being in force the State Government may impose in the scheme area or part thereof, the following taxes:— tax on the owners of buildings or land situated within the notified investment development area; general sanitary cess, for construction and maintenance of Public toilets; general lighting tax, where the lighting of public roads and places is undertaken by the agency; general fire tax, for the conduct and management of the fire service and for the protection of life and property in case of fire; betterment tax on properties whose value may have improved as a result of . investment area development scheme undertaken by the agency; toll on bridge and road constructed by the Agency; tax on advertisements through hoardings or boards; tax on theaters, multiplex, cinema hall and other shows for public amusement; (0 tax on commercial and office complex. (2) The mode of assessment, collection and recovery of the taxes as mentioned hereinabove shall be in a manner as prescribed. 14u/t/01 tiA44, fcitW 30 3T11-6 2013 410 (23) (3) The taxes levied under sub-section (I) hdreinabove, shall not be leviable on the buildings and lands owned by or vested in the Government and the Agency. (4)The responsibility for payment of taxes levied on any land or building under sub-section (I) shall be of the owner thereof. (5)The taxes charged and levied on the owner may also be recovered from any occupier of the land or building, in the manner as prescribed. (6) If any dispute arises as to the amount of tax assessed, an appeal shall lie from the decision of the Agency or an officer appointed on this behalf by the Agency to the appellate authority, whose decision shall be final.