Section 115(8) in The City of Nagpur Corporation Act, 1948
(8)A notification of the imposition of a tax under this section shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act.The Property [Taxes]-Imposition of Property [Taxes][115A. Property taxes of what to consist and at what rate leviable. - The following taxes shall be levied on buildings and lands in the City and shall be called "property taxes", namely :-(a)(i)the sewerage tax of so many per centum of their annual value, as the Corporation may consider necessary for collection, removal and disposal of human waste and other wastes;(ii)an additional sewerage tax which shall be called the "sewerage benefit tax" of so many per centum, of their annual value, as the Corporation may consider necessary for meeting the whole or a part of the expenditure incurred or to be incurred on capital, works for making and improving facilities for collection, removal and disposal of human waste and other wastes and for maintaining and operating such works;(b)(i)the water tax of so many per centum of their annual value, as the Corporation may consider necessary for providing water supply;(ii)an additional water tax which shall be called "the water benefit tax" of so many per centum of their annual value, as the Corporation may consider necessary for meeting the whole or part of the expenditure incurred or to be incurred on capital works for making and improving the facilities of water supply and for maintaining and operating such works;(c)a general tax of not less than twelve per centum of the annual value determined under this Chapter;[(d) the street tax, leviable under section 153A;(e)the education cess, leviable under section 153B;][Provided that, all or any of the property taxes may be imposed on a graduated scale.]
