Taxes Which May be imposed.

(1) Subject to such general or special orders as the Administrator may make, a Municipality may in the manner provided by this Regulation impose any of the following taxes in the whole or any part of the municipal area, namely:- (a) a tax on building or lands or both, payable by the owner, not exceeding-- (i) ten per centum of the annual value; or (ii) fifty paise per square metre of the ground area per annum; or (iii) rupees three per running foot of frontage in streets and bazaras per annum. (b) a tax on persons practising any profession or art, or carrying on any trade or calling within the Municipal area; Provided that the total amount of such tax payable by anyone person, shall not exceed two hundred and fifty rupees per annum. (c) a tax, payable by the owner, on all or any class of vehicles, all or any class of animals or dogs, when the vehicles, animals or dogs, as the case may be, are kept within the municipal area; (d) a tax of the nature of a toll on vehicles and animals used for riding, driving, draught or burden and entering the municipal area; Provided that -- (i) no tax shall be levied in respect of any vehicle or animal for which a tax is paid under clause (c); (ii) any owner of such vehicle or animal may compound for the tax by paying the corresponding tax under clause (c) if such tax is in force in the municipal area; (e) an octroi or a terminal tax on animals or dogs or goods brought into or sent out of the municipal area: Provided that no tax under this clause shall be imposed accept with the previous sanction of the Administrator to the proposal for the imposition thereof; (f) a tax to meet the cost of constructing or maintaining works for supply of water to the municipal area payable by the occupier or, if there be no occupier, by the owner, on the annual value of such buildings or lands as are so situated that their occupiers can benefit by the works: Provided that the rate of tax payable by any such occupier of owner as the case may be, shall be determined having regards, among other considerations, to the distance of the building or lands from the nearest point at which the water can be delivered from the works to their level; Provided further that no such tax shall be leviable in respect of building or lands which assessed to the general water-rate or the special water-rate as hereinafter provided; (g) a general water-rate payable by the inhabitants of the municipal area or a special water-rate for water supplied by Municipality under section 102 which may be assessed in any form including that of charge for such supply: Provided that no such rate shall exceed that limit or limits prescribed by the Administrator from time to time; (h) a lighting rate not exceeding three per centum of the annual value of holding: Provided that such rate shall not be levied in an area where lighting arrangement have not been made; (i) rates for general conservancy or house scavenging on such scale terms and conditions as may be approved by the Administrator from time to time; (j) a tax on advertisement; (k) a fee for grant of permission to errect a building other than a hut; (l) a fee for parking of buses, lorries, taxis and other vehicles where parking facilities or terminus for buses, lorries, taxis and other vehicles are provided by the municipality; and (m) any other tax which may be authorised by the Administrator. (2) Notwithstanding anything contained in this Regulation or any other law for the time being in force, the property belonging to Government shall be exempt from all taxes mentioned in clauses (a), (c), (d), (e), (f), and (h) of sub-section (1). (3) Notwithstanding anything contained in this Regulation, all taxes, rates, fees, or ceases which were being lawfully levied before the commencement of this Regulation shall, until some other provision is made under this Regulation, continue to be levied and collected in the same manner in which they were being levied and collected before such commencement.