Amendment status not verified — confirm the current text below against the official source.
Taxes to be imposed under this Act.-(1) For the purpose of this Act, the Corporation shall, subject to any general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipal Area, the following taxes namely.- (a) a tax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of Sections 135,136 and 138. (b) a water tax, in respect of lands and building to which a water supply is furnished from or which are connected by means of pipe with municipal water works. (c) a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city. (d) a general lighting tax, where the lighting of public streets and places is undertaken by the corporation. (e) a general fire tax, for the conduct and management of the fire service and for the protection of life and property in the case of fire. (f) a local body tax on the entry of such goods as may be declared by the State Government by notification in the Official Gazette into the municipal area for consumption, use or sale therein at a rate not exceeding four percent of the value of goods: The Madhya Pradesh Municipalities Act, 1961 52 Provided that no local body tax shall be levied on the goods- (i) brought by a person into the municipal area for his personal use or consumption; or (ii) brought by a registered dealer within the municipal area and transmitted within 15 days thereof- (a) to a registered dealer in any other local body; or (b) in the course of export out of the territory of India; or (c) in the course of inter state trade outside the State. (iii) specified in the Schedule to the Madhya Pradesh Sthaniya Kshetron Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976). (2) Notwithstanding anything contained in clause (f) of sub-section (1) if in the opinion of the State Government it is expedient to do so, it may delegate the power to the Corporation to declare the goods on which local body tax shall be levied and the rates thereof. (3) The mode of assessment and collection of the local body tax shall be such as may be prescribed. (4) The water tax under the clause (b) of sub-section (1) shall be charged- (a) on buildings and lands which are exempted from property tax, at a rate as shall be determined by the Corporation.(omitted) (b) on buildings and lands which are not exempted from property tax, at a rate as determined in clause (a) plus such percentage of the property tax, as shall be determined by the Corporation. Provided that the water tax under clause (b) of sub-section (1) shall not be levied on building and land owned by freedom fighters during their life time, if they are exempted from Income Tax and the water connection is for domestic purpose and which does not exceed half inch connection. (5) The taxes under clause ©, (d), and (e) of sub-section (1) shall be levied at a consolidated rate as under:- (a) on buildings and lands which are exempted from property tax at a rate as determined by the corporation (omitted) (b) on buildings and lands which are not exempted from property tax at a rate prescribed under clause (a) plus such percentage of the property tax, as may be determined by the Corporation, subject to the conditions that such percentage shall not exceed ten percent of the amount of property tax. (6) In addition to the taxes specified in sub-section (1), the Corporation may, for the purpose of this Act, subject to any general or special order which the State Government may make in this behalf, impose any of the following taxes, namely:- (a) a latrine or conservancy tax payable by the occupier or owner upon private latrines, privies or cesspools or open premised or compounds cleansed by Corporation agency; (b) a drainage tax, where a system of drainage has been introduced; (c) a tax on persons exercising any profession or art or carrying on any trade or calling within the city; (d) omitted (e) omitted. (f) fees on the registration of cattle sold within the city; (g) market dues on persons exposing goods for sale in any market or in any place belonging to or under the control of the Government or of the Corporation; (h) a betterment tax on properties whose value may have improved as a result of town planning scheme under taken by the Corporation; (i) a tax on pilgrims resorting periodically to a shrine within the limits of the Corporation; The Madhya Pradesh Municipalities Act, 1961 53 (j) a tax on persons occupying houses, buildings or lands within the limits of the Corporation according to their circumstances and property; (k) a toll on new bridge constructed by the Corporation; (l) a tax on advertisement other than advertisements published in news papers. (m) a tax on theaters, theatrical performances and other shows for public amusement; (n) a terminal tax on goods or animals exported from the limits of the Corporation; and (o) any other tax which the State Government has power to impose under the Constitution of India, with the prior approval of the State Government. (7) Subject to the provisions of Article 277 of the Constitution of India, any tax which immediately before the commencement of the Madhya Pradesh Municipal Corporation Law (Extension) Act, 1960 (No. 13 of 1960) was being lawfully levied by the Corporation, may, notwithstanding that such tax is not specified in sub-section (1) or (6), continue to be levied by the Corporation. (8) The imposition of any tax under this Section shall be subject to the provisions of this Act and of any other enactment for the time being in force. (9) omitted (10) Notwithstanding anything contained in this chapter, the Corporation may impose upon properties specified in clause (a) of Section 136, all or any of the taxes specified in clause (b), (c) and (d) of sub-section (1) and clause (b) of sub-section (6) at a rate, in excess of the rate which such tax is imposed, on other properties under the respective clauses, as the State Government may, by notification, specify. 127.-A Imposition of Property Tax.- (1) Notwithstanding anything contained in this Act, the tax under clause (i) of sub-section (1) of section 127 shall be charged, levied and paid, at the rate not less than six percent and not more than ten percent of the annual letting value, as may be determined by the Corporation for each financial year. Provided that if the Corporation fails to determine the rate of the property tax by 31st March the rate as prevailing during the previous financial year shall be deemed to be the rate for current financial year. (2) The property tax levied under section 135 shall not be leviable in respect of the following properties, namely:- (a) buildings and lands owned by or vesting in- (i) the Union Government; (ii) the State Government; (iii) the Corporation; (b) buildings and lands the annual value of which does not exceed six thousand rupees in case of Municipal area having population of one lac or above and four thousand eight hundred rupees in case of Municipal area having population below on lac. Provided that if any such building or land is in the ownership of a person who owns any other building or land in then same city, the annual value of such building or land shall for the purposes of this clause, be deemed to be the aggregate annual value of all buildings or lands, owned by him in the city; (c) buildings and lands or portions there of used exclusively for educational purposes including schools, boarding houses, hostels and libraries if such buildings and lands or portions thereof are either owned by the educational institutions concerned or have been placed at the disposal of such educational institutions without payment of any rent; The Madhya Pradesh Municipalities Act, 1961 54 (d) public parks and play grounds which are open to the public and building and land attached thereto if the rent derived there from is exclusively spent for the administration of parks and playgrounds to which they are attached; (e) buildings and land or portions thereof used exclusively for public worship or public charity such as mosques, temples, churches, dharmashalas, gurudwaras, hospitals, dispensaries, orphanages, alms houses, drinking water fountains, infirmaries for the treatment and care of animals and public burial grounds, or other places for the disposal of the dead: Provided that the following buildings and lands or portions thereof shall not be deemed to be used exclusively for public worship or for public charity within the meaning of this Section, namely:- (i) building in or lands on which any trade or business is carried on unless the rent derived from such buildings or lands is applied exclusively to religious purposes or to public charitable institutions aforesaid; (ii) buildings or lands in respect of which rent is derived and such rent is not applied exclusively to religious purposes or public charitable institutions aforesaid. (f) buildings or lands owned by widows or minors or persons subject to physical disability or mental infirmity owing to which they are incapable of earning their livelihood, where the main source of maintenance of such widows or minors or persons is the rent derived form such buildings and lands: Provided that such exemption shall, relate only to the first twelve thousand rupees or the annual value of such buildings and lands. (g) buildings and lands owned by freedom fighters, retired members of Defense Services and their widows during their life time if they are exempted from income tax. (h) building and lands owned by blind persons, abandoned women and mentally incapacitated persons if sufficient proof is produced in this behalf and if the main source of their maintenance is he rent derived from such buildings and lands. (i) buildings and lands in occupation of owner or his residence shall be exempted from property tax to the extent of fifty per cent. (j) the electric pole erected by the Madhya Pradesh Electric Board. (k) property owned by such political party in the State which has been recognized by the Election Commission of India.