Other taxes

Other taxes.—(1) The Council may, with the previous sanction of the Government, levy—

1. (a) a tax on carriages and animals;
2. (b) a tax on carts;
3. (c) a toll on vehicles or animals or any class of vehicles or animals entering the city;
4. (d) a tax on timber brought into the city for sale;
5. (e) a tax on advertisement;
6. (f) a duty on certain transfers of property in the shape of an additional stamp duty;
7. (g) a tax on buildings;
8. (h) a tax on pilgrims;
   • (i) a tax on festivals;
9. (j) a tax on private markets;
10. (k) a tax on private cart-stands;
11. (l) a lighting tax;
12. (m) a tax on land used for non-agricultural purpose;
13. (n) a tax on the exercise of profession, trade or callings;
14. (o) any other tax which the State Legislature has power to impose under the Constitution of India.

1. (2) The levy of a tax referred to in sub-section
2. (1) shall be subject to such exemptions, conditions and restrictions and be provided for in the rules made by the Government in this behalf.