Levy of Street tax.

1. (1) The Corporation may, for the purposes of clause (j) of sub-section (1) of section 59, levy within its area, an additional tax on lands and buildings (hereinafter referred to as "the street tax" of so many per centum, not exceeding ten, of their rateable value as the Corporation may, from time to time, determine: Provided that:
   • (a) all buildings and lands vesting in the Central Government;
   • (b) all other buildings and lands exempted from the general tax under section 106;
   • (c) all buildings and lands of a rateable value below such sum as the Corporation may determine, shall be exempted from the levy of education cess.
2. (2) The Corporation may require the Commissioner to recover the amount of the street tax determined under sub-section (1) by an addition to the general tax levied under this

Act. Every addition to the general tax imposed under this sub-section shall be recovered by the Commissioner from each person liable therefore, in the same manner as the general tax due from him. The provisions of section 112 shall apply to the street tax as if it were a part of the general tax levied under this Act.