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 Act, any of the following taxes, namely:— (a) a tax on all vehicles (excluding motor vehicles as defined in the Motor Vehicles Act, 1988), 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; (cc) a garbage treatment tax for disposing solid waste by incineration or other scientific method; (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 pilgrims resorting periodically to a shrine within the limits of the Council; (h) a special educational tax; (i) an octroi; (j) any other tax which under the Constitution of India the Legislature of the State of Goa has power to impose in the State of Goa: 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.