er to levy taxes.

The Municipality shall have, for the purposes of this Act, the power to levy the following taxes:- (a) property tax on lands and buildings, (b) surcharge on transfer of lands and buildings, (c) tax on deficits in parking spaces in any non-residential building or bazar, (d) water tax, (e) fire tax, (f) tax on advertisements, other than advertisements published in newspapers, (g) surcharge on entertainment tax, (h) tax on congregations, (i) tax on pilgrims and tourists, and U) toll on- (i) roads and bridges, and (ii) heavy trucks which shall be heavy goods vehicles, and buses, which shall be heavy passenger motor vehicles, within the meaning of the Motor Vehicles Act, 1988, plying on a public street. (59 of 1988).