Taxes etc. to be imposed by Corporation under this Act and arrangement of certain

taxes collected by Government: (1) The Corporation shall, for the purposes of this Act, levy the following taxes:-

1. (a) taxes on buildings and lands;

{b) such other taxes, at such rates as the State Government may, by notification, in

each case direct;

1. (2) Subject to the prior approval of the Government, the Corporation may for the purposes

of this Act, in addition to the taxes specified in sub-section (1) levy,-

1. (a) a tax on profession, trades, callings and employments;
2. (b) a tax on vehicles other than motor vehicles and animals ;
3. (c) a tax on the increase in urban land values caused by the execution of any development or improvement work;

{d) show tax;

1. (e) tax on consumption of energy at a rate notified by the State Government.
2. (f) sewerage tax on commercial buildings ;
3. (g) any other tax that may be imposed under the provisions of the Arunachal Pradesh Municipal Act, 2007.

Provided that no tax shall be imposed under this sub-section unless an

opportunity has been given in the prescribed manner to the residents of the municipal

area to file objections and the objections, if any, thus received have been considered.

1. (3) The taxes as specified in sub-section (1) and sub-section (2) shall be levied at such

rates as may, from time to time, be specified by the Government by notification and

shall be assessed and collected in accordance with the provisions of this Act, and the bye-laws made thereunder.

1. (4) The Government may, by special or general order, direct the Corporation to impose any tax falling under sub-section (1) or sub-section (2) not already imposed, within such period as may be specified and the corporation shall thereupon act accordingly.
2. (5) If the Corporation fails to carry out any order passed under sub-section (4), the Government may by a suitable order notified in the Official Gazette impose the tax and the order so passed shall operate as if the tax had been duly imposed by the