Taxes

Taxes-

1. (I) subject to the provisions of their Act and the rules made there under the Board may, from time to time, at a meeting convened expressly for the purpose, of which due notice shall have been given, impose within the limits of the municipality the following taxes, fees and tolls, or any of them:

1. (a) a tax on holding situated within the municipality assessed on their annual value, payable by the owner;
2. (b) a water tax payable by owner or occupier, on the annual value of holdings;
3. (c) a light tax payable by the owner or occupier, on the annual value of holdings;
4. (d) a latrine tax payable by the owner, or occupier, on the annual value of holdings
5. (e) a drainage-tax payable by the owner, where a system of drainage has been introduced;
6. (f) a tax on private markets payable by the owner ;
7. (g) license fees on carts, carriages and animals used for riding, or burden;
8. (h) a fee on the registration of dogs and cattle ;
   • (i) a fee on boats mooring within the municipality ;
9. (j) tolls on bridges ;
10. (k) a better men fee on holding in any area of which value has increased due to improvement schemes completed as Board’s cost ;
11. (l) fees for setting up and maintenance of fire brigade;
12. (m) fees for conducting at the cost of the Board, any scheme of social service for the improvement of public health;
13. (n) With the sanction of the State Government any other tax toll, rate or fee; provided-
    • (i) that both the taxes mentioned in clauses (a) and (f) shall not be imposed in respect of the same premises;
    • (ii) that when the Board has taken a loan from or guaranteed by the State government, the Board shall not, without the previous sanction of the State Government, make any alteration in respect of any tax which may have the effect or reducing the income of the Board; and
    • (iii) the State Government may by order, exempt from the payment of any rate, tax, toll or fee payable under the provisions of this Act any diplomatic or consular mission of a foreign State and the diplomatic and consular officers of such mission
14. (o) license fee on boats.

1. (2) Taxes of Providing Public Utility Services:-The Board may from time to time at a meeting convened as aforesaid and in accordance with a scale of fees to be approved by the State Government charge a fee in respect of the issue and the renewal of any license which may be granted by the Board under the Act and in respect of which no fee is leviable under sub section (I).
2. (3) Nothing in this section shall authorise the imposition of any tax or fee, which the State Legislature has no power to impose in the State under the Constitution. NOTES ASSAM (AMENDMENTS) Section 68.-In clause(h) the words "and cattle" were inserted and the clauses (i), (k,),
   • (l) and (m) were substituted by the Assam Act No II of 1966.The clause (i) was further substituted and clause (b) inserted by the Assam Act No. XXIX of 1966, published in the Assam Gazette, dated 24-11-1966.