Power to levy and collect taxes and fee

Power to levy and collect taxes and fee.--(1) Notwithstanding anything contained in any law for the time being in force, the Council shall have the power to--

1. (i) collect within the district, such taxes payable under any law as may be prescribed by the Government and credit the same to the Consolidated Fund of the State: Provided that the tax or taxes as aforesaid shall be collected by the Council from such date as may be appointed by the Government in this behalf by notification in the Government Gazette.
2. (ii) establish toll bars on any road or any bridge vested in it and under its management and levy toll on grass, vehicles, animals and ferries.

1. (2) The Council shall also have powers to impose any of the following taxes and fees, namely: Taxes :
   • (i) Taxes on any trade, calling or profession within jurisdiction of the Council subject to the maximum limit as indicated:
   • (a) on persons up to Rs 500/- per annum:
   • (b) in the case of theatre, cinema and other places of entertainment up to Rs. 250/- per day;
     • (ii) a tax payable by the owner thereof on animals and vehicles kept within the district and plied for hire at the following:
   • (a) in the case of animals, not exceeding Rs. 20/- per animal per annum;
   • (b) in the case of vehicles, not exceeding Rs. 100/- per vehicle per annum;
   • (c) in the case of tractor; not exceeding Rs. 100/- per tractor per annum:
     • (iii) tax on flats;
     • (iv) pilgrim tax;
     • (v) a tax on gharats, rice husking mills, brick kilns and oil mills;
     • (vi) tax on hawkers and pheriwalas;
     • (vii) such other tax as may be approved by the Government. Fees.-;
     • (viii) fees on person exposing goods and animals for sale in the market or melas;
     • (ix) fees for the use of slaughter houses and camping grounds ;
     • (x) fees for temporary occupation of village sites, roads and other similar public places or parts thereof in the district ;
     • (xi) fees on application for erection or re-erection of buildings ;
     • (xii) adda fee ;
     • (xiii) fee for grazing of cattle in the grazing lands vested in the Council :
     • (xiv) fee on cattle pounds :
     • (xv) such other fees as may be approved by the Government.
2. (3) The scales of taxes, tolls or rates and the terms and conditions for the imposition thereof shall be such as may be provided by bye-laws. Such bye-laws may provide for exemption from all or any of the taxes, tolls or rates in any class of cases.