Bare ActsThe UTTAR PRADESH MUNICIPALITIES ACT, 1916

Section 128

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(1) Subject to any general rules or special orders of the State Government in this behalf, the taxes which a [Municipality]2 may impose in the whole or part of a municipality are— (i) a tax on the annual value of building or lands or of both; (ii) a tax on trades and callings carried on within the municipal limits and deriving special advantages from or composing special burdens on municipal 250 services; (iii) a tax on trades, callings and vocations including all employments remunerated by salary or fees; [(iii-a) a theatre tax which means a tax on amusements or entertainments;]1 (iv) a tax on vehicles and other conveyances plying for hire or kept within the municipality or on boats moored therein; (v) a tax on dogs kept within the municipality;

Section 128 – The UTTAR PRADESH MUNICIPALITIES ACT, 1916 | DailyLaw.ai