(1)The Municipality may from time to time, at a meeting convened expressly for the purpose of which due notice shall have given subject to the provisions of this Act [* * *] [Omitted vide Orissa Act No. 20 of 1968 w.e.f. 1.8.1968.] impose within the limits of the Municipal area the following taxes and fees or any of them :(a)a tax on holding situated within the Municipality assessed on their annual value;(b)a latrine tax on the annual value of holdings;(c)a water-tax on the annual value of holdings;(d)a lighting tax on the annual value of the holdings;(e)a drainage tax on the annual value of holdings;(f)a tax on carriages, carts, horses and other animals named in the Third Schedule;(g)a tax on profession, art and callings as may be prescribed;(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 passenger and entering the Municipality where a festival or fair is held and notified by the Municipality for the purpose;(i)a fee on registration of dogs;(j)a fee on vessels moved within the limits of the Municipal area at ghats or lending places constructed and maintained by the Municipality;(k)any other tax which the Municipality is empowered to impose under any law for the time being in force;(kk)[ an octroi on goods brought within the limits of a Municipal area for consumption, use of sale therein;] [Inserted vide Orissa Act No. 3 of 1954.](l)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.] [Inserted vide Orissa Act No. 20 of 1968.]
