Section 90(6) in The Punjab Municipal Corporation Act, 1976
(6)After the close of each year the Government may pay to the Corporation the whole or such part as it may determine of the Tax collected by it -(a)under the Indian Stamp Act, 1899 on account of stamp duty on transfer of property situated within the local area of the City ;(b)under the Punjab Motor Vehicles Taxation Act, 1924, from every person keeping a motor vehicle within the local area of the City;(c)under the Punjab Electricity (Duty) Act, 1958, on the energy supplied within the local area of the City;(d)under the Punjab Entertainment Duty Act, 1955 from every person admitted to an entertainment within the local area of the City;(e)under the Punjab Entertainments Tax (Cinematograph Shows) Act, 1954, from the proprietor of the premises where a public cinematograph exhibition is held within the local area of the City.
