Taxes which may be imposed

Taxes which may be imposed.—

1. (1) The Corporation may, for the purposes of this Act, impose within the city the following taxes, namely:—
   • (a) a property tax;
   • (b) a tax on carriages and animals;
   • (c) a tax on carts;
   • (d) a tax on advertisements;
   • (e) a toll on animals and vehicles entering the city;
   • (f) a duty on transfers of property;
   • (g) a tax on timber brought into the city.
2. (2) The taxes mentioned in sub-section
3. (1) shall be levied at such rates and subject to such exemptions and conditions as may be prescribed by rules made in this behalf. Provided that the rules made for the purpose of this section shall not take effect unless they have been approved by the Government and published in the Andhra Pradesh Gazette.