I (Omitted by Act 4 of 1994, section 5 w.e.f. 23-4-1994) * SCHEDULE - II [See sections 505 and 507 (a).]

Sl. No. Region Name of the municipal council Name of the existing municipal council or municipal committee. (1) (2) (3) (4) 1. Puducherry Puducherry municipal council. (1) Puducherry municipal council; (2) Mudaliarpeth municipal council 2. Karaikal Karaikal municipal council. Karaikal municipal council. 3. Mahe Mahe municipal council. Mahe municipal council 4. Yanam Yanam municipal council Yanam municipal council ** SCHEDULE – III [See sections 118 (2) (b), 173 (2) (b) and (3), 355 (1), 441 (1) and 443 (16).] PURPOSES THE USE FOR WHICH OF ANY BUILDING OR LAND RENDER SUCH BUILDING OR LAND LIABLE TO TAX UNDER SECTION 118 AND PURPOSES FOR WHICH PLACES MAY NOT BE USED WITHOUT A LICENCE UNDER SECTION 355. Aerated waters --- Manufacturing. • Schedule II came into force on the 26th day of January, 1974 vide Extraordinary Gazette No. 11 dated 17th January 1974. ** So much part of the schedule as is relatable to section 355 came into force on the 12th day of September, 1974 vide Extraordinary Gazette No. 122 dated 12th September, 1974 and so much part of the schedule as is relatable to sections 118, 173, 441 and 443 came into force on the 1st day of August 1976 vide Extraordinary Gazette No. 342 dated 29th July 1976. Agricultural produce likely to attract rats.– Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use.) Ammunition. -- Storing Animals.– Keeping together twenty or more sheep or goats or ten or more pigs or ten or more heads of cattle. Appalams.– Manufacturing or selling or storing (or for purposes other than private or domestic use). Arecanut.– Selling or storing or cutting (or for purposes other than private or domestic use). Articles of food made of flour, nuts, sugar, or jaggery.– Preparing for human consumption or selling. Ashes.– Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever, dumping or shifting. Automobile works.– Manufacturing, assembling, body building, cleaning, painting, repairing, servicing, or welding. Beedies (Beedi leaves).– Manufacturing, storing or selling. Beer.– Brewing. Biscuits.– Manufacturing. Blood.– Storing or otherwise dealing with. Bones.– Storing or otherwise dealing with. Brass.– Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use). Bricks.– Burning. Comphor.– Boiling. Candles.– Manufacturing. Carpets. (Associated with fibre) – Manufacturing. Cashewnuts.– Roasting cashewnuts and extracting cashewnut kernals therefrom. Charcoal.– Selling or storing. Chemicals.– Storing and packing. Chillies.– Selling wholesale or retail or storing for wholesale or retail trade (or Cigars (Cigarettes). – Manufacturing, storing or selling. Cinders. – Selling or storing. Cloth. – Printing. Clothes (Second-hand). – Storing, selling or hiring second-hand clothes, blankets, mattresses, pillows or bedding. Clothes (Soiled). – Washing soiled clothes and keeping soiled clothes for the purpose of washing them and keeping the washed clothes. Coal. – Selling or storing. Coconut. – Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use). Coconut shell. – Selling or storing. Copra. – Storing or storing or otherwise dealing with. Cotton. – Selling wholesale or retail or storing for wholesale or retail trade or for conversion into yarn. Dyeing. Electro-plating or building. Explosive or combustible materials. – Storing or selling: Provided that no licence shall be required for storing petroleum and its products in quantities exceeding those to which the operation of this Act is limited by the provisions of the Petroleum Act, 1934 (Central Act 30 of 1934), or the rules or notifications issued thereunder. Fat (Animal or vegetable). – Storing or otherwise dealing with. Fiber. – Selling or storing. Films. -- Storing. Firewood. – Selling or storing. Fireworks. – Manufacturing. Fish. – Storing or otherwise dealing with. Fish oil. – Making, selling and storing. Flour. – Preparing flour or articles made of flour for human consumption. Flour. – Selling wholesale or retail or storing for wholesale or retail trade (or Food. – Preparing or selling. Fuel. – Using for any industrial purpose. Furniture. -- Manufacturing. Class. – Industry. Gold. – Refining. Grain. – Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use). Grass. – Selling or storing. Gravel. – Digging metal or gravel. Groundnut. – Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use). Gun cotton. – Storing or manufacturing by any process whatever. Gunny bags. – Storing or otherwise dealing with. Gunpowder. – Manufacturing. Hair. – Washing or drying. Hay. – Selling or storing. Hides. – Storing or otherwise dealing with. Horns. – Storing or otherwise dealing with. Ice. – Articles, manufactured out of ice or in the manufacture of which ice forms the main ingredients – Storage or sale. Ice. – Manufacturing, storing or selling. Iron safes. – Manufacturing. Jaggery. – Manufacturing (otherwise than as a cottage industry by tappers or persons in enjoyment of the trees carried on in their own sites or places.) Jaggery. – Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use). Jute.— Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Lac. – Storing or manufacturing. Lathe works. – Keeping. Leather. – Storing or otherwise dealing with. Lime. – Burning or manufacture of chunnam. Liquid chlorine and bleaching powder. – Storing or otherwise dealing with. Lodging house. – Keeping a hotel, a boarding house, a choultry, dharmasala, or rest-house not maintained by the Government or a local authority, an unlicensed emigration depot, or any place where casual visitors are received and provided with sleeping accommodation, with or without food, on payment but does not include --- (a) a students’ hostel under the control of public or prescribed authority, or (b) a house licensed for accommodating visitors to a fair or festival, or (c) retiring rooms and rest houses provided by a railway administration and normally used by passengers or railway servants or both. Machinery. – (other than such machinery as may, by notification, be exempted by the Government from time to time). – Using for any industrial purpose. Manure (artificial) – Manufacturing. Manure. – Storing or otherwise dealing with. Metals. – Beating or melting. Metal vessels. – Manufacturing. Mineral oil. – Storing and selling (wholesale or retail): Provided that no licence shall be required for storing in quantities exceeding those to which the operation of this Act is limited by the provisions of the Petroleum Act, 1934 (Central Act 30 of 1934), or the rules or notifications issued thereunder. Offal. – Storing or otherwise dealing with. Oil. – Boiling or pressing other than by wooden country chekkus. Oil cakes. – Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use). Onion. – Selling wholesale or retail or storing or packing for wholesale or retail trade (or for purposes other than private or domestic use.) Paddy. – Boiling. Paper. – Storing or manufacturing. Pitch. – Storing or manufacturing. Pottery. – Burning. Pulses. – Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use). Rags. – Storing or otherwise dealing with. Resin (including rosin). – Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Ruby. – Grinding. Sago. – Manufacturing or distilling. Shaving or hair dressing saloon. – Keeping of. Skins. – Storing or otherwise dealing with. Slate. – Manufacturing. Snuff. – Manufacturing. Soap. – Making. Spirits. – Manufacturing arrack or other spirits containing alcohol (whether denatured or not) by distillation. Straw. – Selling or storing. Sugar-candy. – Manufacturing (otherwise than as a cottage industry by tappers or persons in enjoyment of the trees carried on in their own sites or places). Sulphur. – Melting. Sweetmeats. – Preparing Syrup. – Manufacturing (otherwise than as a cottage industry by tappers or persons in enjoyment of the trees carried on in their own sites or places). Syrup. – Selling as cool drinks or mixed with water. Tallow. – Melting. Tamarind (including seed). – Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use). Tar. – Storing. Tea. – Storing. Thatching materials including bamboos. – Selling or storing. Tiles. – Burning. Timber. – Selling or storing. Tobacco. – Storing, curing, drying, or otherwise dealing with. Trunks (iron). -- Manufacturing. Turpentine. – Storing, cleansing, preparing or manufacturing by any process whatever. Vegetables or fruits. – Selling wholesale or retail or storing for wholesale or retail trade (or for purposes other than private or domestic use). 433 Vulcanising works. – Keeping, moulding by gas or electricity. Wool. – Washing or drying. Manufacturing anything from which offensive or wholesome smells, fumes, dust or noise arise. In general, any purpose or the doing in the course of any industrial process, of anything which is likely to be dangerous to human life or health or property or is likely to cause anuisance: Provided that no licence shall be required for the storageof coal fiber, firewood, grass, hay, straw, thatching materials, or timber or for boiling paddy or for preparing food, when such storage or boiling or preparing is for private use. For the removal of doubts, it is hereby declared that no building or land shall be deemed to be exempt from the tax referred to in clause (b) of sub -section (2) of section 118 on the ground only that no licence is required for the purpose for which the building or land is used.