Enumeration of ordinary taxes and powers or control of State Government

Enumeration of ordinary taxes and powers or control of State Government:

1. (1) Every municipality may levy,-
   • (a) Property tax; and
   • (b) a profession tax;
   • (c) a tax on carriages and animals;
   • (d) a tax on carts, and
   • (e) advertisement tax other than advertisements published in newspapers.
2. (2) Any resolution of a Board of Councillors determining to levy a tax shall specify the rate at which any such tax shall be levied and the date from which it shall be levied: Provided that before passing a resolution imposing a tax for the first time or increasing the rate of an existing tax the Executive Council shall publish a notice in at least one vernacular newspaper, on the notice board of the municipal office and in such other places within municipal limits as may be specified by the Board of Councillors, of its intention, fix a reasonable period not being less than one month for submission of objections and consider the objection, if any, received within the period specified: Provided further that any resolution abolishing any tax or reducing the rate at which a tax is levied shall be immediately reported to the State Government and in municipalities which have an outstanding loan either from the Government or from the public or any other local body, no such abolition or reduction shall be carried into effect without the sanction of the State Government: Provided also that, where any resolution under this section has taken effect for a particular year, no proposals to alter the rates or date fixed in such resolutions so far as that year is concerned shall be taken into consideration by the Board of Councillors.