Taxes which may be imposed

Taxation

Taxes which may be imposed.--A Committee may from time to time and subject to the provisions of this chapter and the rules made in this behalf, impose in the whole or any part of the town area one or more of the undermentioned taxes and fees with the previous sanction of Government :--

1. (a) a town rate in the form of a tax-
   • (i) upon all owners or occupiers of buildings or lands within the town area assessed according to the annual value of such buildings or lands ; provided that if any land is assessed under the Land Revenue Act, the amount of the cesses so assessed shall not exceed the tax assessed on such land under this Act : Provided further that the amount of tax on any land shall not exceed 6% per cent of the annual value of the land ;
   • (ii) upon all residents of the town area according to their circumstances ; provided that the amount of tax payable by any person according to his circumstances shall not exceed Rs. 500 ;
2. (b) a tax upon persons including in any calling, profession or art or carry on business in the town area ;
3. (c) a tax payable by the owner of any vehicle, animal used for riding, draught or burden or dogs which are kept within the limits of the town area : Provided that no tax shall be payable on vehicles, animals or dogs used only for agricultural purposes ;
4. (d) a modified octroi known as Dharat on articles imported within the town limits for consumption or use or sale, or a terminal tax on goods imported into or exported from the town limits ; provided that a terminal tax and octroi shall not be in force in the same town area at the same time ;
5. (e) Teh bazari ;
6. (f) lease of land to be used for town refuse ;
7. (g) dog tax ;
8. (h) tax on boats let out on hire ;
   • (i) entertainment tax ;
9. (j) slaughter house fee ;
10. (k) building fee ;
11. (l) a tax on timber imported into the town area for being sold, or for being stored for more than sixty days ;
12. (m) chhala tax ;
13. (n) thara tax ;
14. (o) tehi bazari ;
15. (p) water tax ;
16. (q) lighting tax ;
17. (r) such other tax or fee as may be approved by the Government.