(Section 94) MAXIMUM RATES OF TAX ON SHOPS AND OTHER PLACES OF BUSINESS OR PROFESSION.

Items Class 1st 2nd 3rd 4th 5th 6th Rs. Rs. Rs. Rs. Rs. Rs. 1. Shops,For each shop per year: 1[City Municipal areas]1 100 80 60 40 20 10 1[Town Municipal areas]1 50 40 30 20 10 5 2. Other places where business or profession is carried on for purposes of profit,— Items Class 1st 2nd 3rd 4th 5th 6th For each place per year: 1[City Municipal areas]1 50 40 30 20 10 5 1[Town Municipal areas]1 30 25 20 10 4 2 1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994. Explanation:—For the purposes of this Schedule the class of the shop shall be determined in accordance with the resolution made under section 95.