Power to impose taxes :— (1) The municipality may from time to time, at

a meeting convened expressly for the purpose, of which due notice shall have been given subject to the provisions of this Act 2[* * *] imposes within the limits of the ‘municipality the following taxes and fees or any of them—

1. (a) ataxon holdings situated within the municipality assessed on their annual value;
2. (b) a latrine tax on the annual value or holdings; (& THE ORISSA MUNICIPAL MANUAL
3. (c) a water tax on the annual value of holdings;
4. (d) alighting tax on the annual value of holdings;
5. (e) adrainage tax on the annual value of holdings;
6. (f) a tax on carriages, carts, horses and other animals named in the Third Schedule;
7. (g) ataxon profession, art and callings as may be prescribed;
8. (h) a poll tax subject to such maximum and minimum rates, as may be prescribed, on animals, carts and carriages other than motor vehicles, carrying goods or passengers and entering the municipality where a festival or fair is held and notified by the municipality for the purposes:
   • (i) a fee on registration of dogs;
9. (j) a fee on vessels moored within the limits of the municipality at ghats or landing places constructed and maintained by the municipality;
10. (k) any other tax which the municipality is empowered to impose under any law for the time being in force;
11. (kk) [FE]

¹ Inserted by the Orissa Act 20 of 1986, w.e.f. 21.11.1986.

² Omitted by the Orissa Act 20 of 1968, w.e.f. 27.09.1968.

1. (1) any other fee for services rendered by the municipality under the Act for the health, safety and convenience of residents: *[Provided that no such imposition as are referred to in *[clause (kk)] shall be made without the sanction of the State Government.]
2. (2) (a) Notwithstanding anything contained in sub-section (1) and saves as otherwise provided in clause (b) the municipality shall in the case of lands which are not exclusively for agricultural purpose and are not occupied by or adjacent and appurtenant to buildings, levy the taxes mentioned in clauses (a), (b),(c),(d) and (e) of sub-section (I) at such percentages of the capital value of such lands or at such rates with reference to the extent of such lands as it may fix: Provided that such percentages or rates shall not exceed the maximum, if any, fixed by the State Government and that the capital value of such lands shall be determined in such manner as may be prescribed.
   • (b) in the case of railway lands, situated within a municipality which are not used exclusively for agricultural purposes and are not occupied by or adjacent and appurtenant to, buildings, the municipality shall levy these taxes on the annual value of such lands, and the State Government shall have power to make rules regarding the manner in which, the person or persons by whom and the intervals at which, the annual value of such lands shall be estimated or revised, and they may also by such rules restrict or modify the application of the provisions contained in this chapter. 1. Replaced an control on goods brought within the limits of a municipality for consumption, use or sale therein’ by Section 41 of the Orissa Entry Tax Atc, 1999, w.e.f. 20.09.1999. THE ORISSA MUNICIPAL ACT, 1950 67) 1[3) (a) The municipality may, in the case of lands used exclusively for agricultural purposes, levy the tax mentioned in clause (a) of sub-section (1) at such proportion as it may fix on the annual value of such lands.]
   • (b) if such lands be occupied by tenants, the municipality shall levy the taxes in equal shares, from the land-holder and the tenant respectively. [131-A. Government’s power to abolish, suspend [reduce or increase] the rate of any tax or fee :— (1) if the State Government, either on their own motion or on the representation made by inhabitants of any municipality, are satisfied that the imposition of any tax or fee referred to in Section 131 or the rate at which such imposition is made is likely to cause hardship to the inhabitants of the municipality, they may, after consulting the concerned municipality by order—
   • (a) abolish such tax or fee;
   • (b) suspend such imposition for such period, not being more than two years, as may be specified in the order; or
   • (c) fix such lower rate as they deem fit.
3. (2) Upon an order being made under sub-section (1) in respect of any tax or fee, such tax or fee shall be abolished. suspended or as the case may be, levied at the lower rate as aforesaid with effect from such date as may be specified in the order.
4. (3) Any tax or fee, which is abolished under this section or for which a lower rate is fixed thereunder, shall not be reimposed or as the case may be imposed at a higher rate without the previous sanction of the State Government.
5. (4) Any tax or fee the imposition of which is suspended under this section may after expiry of the period of suspension, be reimposed by the municipality at such rate as it may determine. ] 4[(5) Where the State Government are satisfied that the rate at which the imposition of any tax or fee referred to in Section 131 is abnormally low they may increase such rate after consulting the concerned Municipality in the matter: Provided that in no case the rate of any tax or fee, after such increase, shall exceed the maximum limit provided therefor in this Act.] S[131-B.Liability of Government buildings to certain taxes :- (1) The State Government shall, in respect of buildings belonging to them, be liable to the payment of the taxes specified in clauses (a), (b), (c), (d) and () of sub-section (1) of Section 131: Provided that the tax referred to in the said clause (a) shall not be levied in respect of any such building which is used for the purposes of —
   • (a) any court or of any police-station or fire station; of 1968, w.c.f. 01.08.1968. (EE THE ORISSA MUNICIPAL MANUAL
   • (b) any Government office not being an office of a commercial nature; or
   • (c) any educational, medical, public health or cultural institution: Provided further that if any portion of any such building as is referred to in the preceding proviso is used for residential purposes the aforesaid exemption shall not be applicable in respect of such portion.
6. (2) if any dispute arises as to whether any such building shall be subject to payment of tax as aforesaid the matter shall be referred to the State Government whose decision thereon shall be final.]

² Inserted by the Orissa Act 20 of 1968, w.e.f. 27.09.1968.

³ Substituted by the Orissa Act 11 of 1994, w.e.f. 31.05.1994.

¹ Substituted by the Orissa Municipal (Amendment) Act, 1952 (Orissa Act XII of 1953), Section 7.

² Substituted by the Orissa Act 20 of 1968, w.e.f. 27.09.1968; which was inserted by the Orissa Act 16

³ Substituted by the Orissa Act 11 of 1994, w.e.f. 31.05.1994.

⁴ Inserted by the Orissa Act 11 of 1994, w.e.f. 31.05.1994.

⁵ Inserted by the Orissa Act 16 of 1968, w.e.f. 01.08.1968.