Taxes

(1) The Council shall have the power to levy the following taxes- (a) Property tax; (b) Water tax; (c) Sewerage tax; (d) Education tax; (e) Advertisement tax; and (f) a duty on transfer of property. (2) The levy, assessment and collection of taxes mentioned in sub-section (1) shall be in accordance with the provisions of this Act and the rules made thereunder: Provided that the provisions of this section shall not apply in respect of clauses (b) and (c) of sub-section (1) to any municipality to which the Chennai Metropolitan Water Supply and Sewerage Act, 1978 applies.