Other taxes which Council may impose

Subject to any general or special orders which the Government may make in this behalf, a Council may impose, for the purposes of this Regulation, any of the following taxes, namely: (a) a tax on all vehicles (excluding motor vehicles as defined in the Motor Vehicles Act, 1939), boats or animals used for riding, draught or burden and kept for use within the municipal area, whether they are actually kept within or outside such area; (b) a toll on vehicles and animals used as aforesaid, entering the municipal area but not liable to taxation under clause (a); (c) a tax on dogs kept within the municipal area; (d) a special sanitary tax upon private latrines, premises or compounds cleansed by municipal agency, after notice given as hereinafter required; (e) a drainage tax; (f) a special water tax for water supplied by the Council in individual cases, charges for such supply being fixed in such mode or modes as shall be best suited to the varying circumstances of any class of cases or of any individual case; (g) a tax on persons resorting periodically to a shrine within the limits of council; (h) a special education cess; (i) & (j) omitted Provided that no special sanitary tax in respect of private latrines, premises or compounds shall be levied, unless and until the Council has: (i) made provision for the cleansing thereof by manual labour, or for conducting or receiving the sewage thereof into municipal sewers, and, (ii) issued either severally to the persons to be charged or generally to the inhabitants of the municipal area or part thereof to be charged with such tax, one month's notice of the intention of the Council to perform such cleansing and to levy such tax.