Property tax.

(1) A property tax shall consist of tax on lands and buildings and may include one or more of the following components, namely :- (i) sewerage tax ; (ii) conservancy tax ; (iii) lighting tax ; Provided that service tax mentioned above may be levied only when the Municipality has provided such service. (2) For the purpose of imposing a composite property tax, the amount under different components should be specifically mentioned. For imposing a tax which is related to service, as mentioned above, the Municipality shall ensure that such service has been rendered to the tax payers or any person under him is enjoying the benefit of the said municipal services.