Amendment status not verified — confirm the current text below against the official source.
(I) The Board of Councillors shall, for the purposes of this Act, have the power to levy the following taxes:— (a) a property tax on lands and buildings, (b) a tax on advertisements, other than advertisements published in the newspapers, (c) a tax on cart, (d) a tax on carriage, (e) toll on ferries and bridges. (2) The levy, assessment and collection of taxes mentioned in sub- section (1) shall be in accordance with the provisions of this Act and the rules and the bye-laws made thereunder. Power to impose taxes. 251 The West Bengal Municipal Act, 1993. [West Ben. Act (Part IV—Municipal Taxation and Application Fee.— Chapter X.—Taxes and Fees.—A. Taxes and Fees (other than Application Fee),—Sections 94, 95.— B. Rating and Valuation.—Section 96.) Levy on congrega- lions. Levy of fees, charges, etc. Property tax on lands and buildings. 94.. (1) The Board of Councillors may levy a fee per head or per vehicle for providing municipal services in connection with any congregation of whatever nature, including pilgrimage, fair, festival, circus or yatra, within a municipal area for persons or vehicles assembling within the municipal area for the purpose. (2) The fee for the purpose of sub-section (1) shall be such as may be determined by the Board of Councillors from time to time which shall not exceed rupees two per person and rupees ten per vehicle besides the levy on passengers therein. (3) The Board of Councillors may frame regulations specifying the occasions on which such levy may be imposed as well as the rate of levy, the mode of collection and other matters incidental thereto.