Section 143(1) in The City of Panaji Corporation Act, 2002
(1)The Corporation may, for the purposes of clause (j) of sub-section (1) of section 59, levy within its area, an additional tax on lands and buildings (hereinafter referred to as "the street tax" of so many per centum, not exceeding ten, of their rateable value as the Corporation may, from time to time, determine:Provided that:(a)all buildings and lands vesting in the Central Government;(b)all other buildings and lands exempted from the general tax under section 106;(c)all buildings and lands of a rateable value below such sum as the Corporation may determine, shall be exempted from the levy of education cess.
