Section 144 in Gauhati Municipal Corporation Act, 1971
144. Taxes to be imposed under this Act.
(1)For the purposes of this Act, the Corporation shall impose following taxes, namely: -(a)Property taxes;(b)A tax on draught animals, vessels and vehicles other than those mechanically propelled;(c)A tax on theatres theatrical performance and other shows for public amusement;(d)A tax on advertisement other than advertisements published in the newspapers;(e)A duty on the transfer of property;(f)A tax on profession, trades and calling.(2)In addition to the taxes mentioned in sub-section (1), the Corporation may, for the purposes of this Act, levy any or all of the following taxes, namely: -(a)A betterment tax on properties whose value may have increased as a result of town planning scheme undertaken in the city;(b)A tax on dogs kept within the city;(c)A toll on vehicles and animals entering the city but not liable to taxation under clause (b) of sub-section (1);(d)Market dues on persons exposing goods for sale in any market or in any space belonging to or under the control of Government or of the Corporation;(e)A drainage tax where a system of drainage has been introduced;(f)A tax on pilgrims resorting periodically to a shrine within the limits of the Corporation;(g)A tax on passengers and goods carried by road or inland waterways;(h)A tool on new bridges constructed by the Corporation;(i)Octroi; and(j)Any other tax with the period approval of the State Government.
