Section 90(1) in Siliguri Municipal Corporation Act, 1990
(1)The Corporation shall, for the purposes of this Act, have the power to levy the following taxes:-(a)a consolidated rate on lands and buildings,(b)a tax on professions, trades and callings,(c)a tax on advertisements, other than advertisements published in newspapers,(d)a tax on carts, carriages and animals,(e)toll on ferries and bridges.
