Section 90 in The Asansol Municipal Corporation Act, 1990.
90. Power to impose taxes. -
(1)The Corporation shall, for the purposes of this Act, have the power to levy the following taxes :-(a)a [property tax] [Words substituted by W.B. Act 17 of 1995.] on lands and buildings, [* * * * *] [Clause (b) omitted by W.B. Act 17 of 1995.](c)a tax on advertisements, other than advertisements published in newspapers,(d)a tax on carts, carriages and animals,(e)[] [Clause (e) substituted by W.B. Act 31 of 1997.] toll on-(i)ferry,(ii)bridge, and(iii)heavy truck which shall be a heavy goods vehicle, and bus which shall be a heavy passenger motor vehicle, within the meaning of the Motor Vehicles Act, 1988, plying on a public street,(f)[] [Clause (f) Inserted by W.B. Act 31 of 1997.] a special conservancy charge on commercial and industrial establishments.(2)The levy, assessment and collection of taxes mentioned in sub-section (1) shall be in accordance with the provisions of this Act and the rules and the bye-laws made thereunder.
