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(1) The Corporation shall, for the purposes of this Act, have the power to levy the following taxes and fees:— (a) a consolidated rate on land and buildings, (b) a tax on professions, trades and callings, (c) a tax on advertisements other than advertisements published in newspapers, (d) a tax on carriages and animals, (e) a toll on ferries and bridges, 31.0 The Howrah Municipal Corporation Act, 1980. LVIII of 1980.] (Part IV—Taxation.—Chapter V111.—B. Consolidated rate on lands and buildings and surcharge.—Section. 88.) (f) a fee for grant of permission to erect a building, (g) a fee on vessels moved within the limits of the Corporation at ghats or landing places constructed and maintained by the Corporation. (2) The levy, assessment and collection of taxes and fees mentioned in sub-section (1) shall be in accordance with the provisions of this Act and the rules and the- regulations made thereunder. B. Consolidated rate on lands and buildings and surcharge.