127. [ Taxes to be imposed under this Act. [Substituted by M.P. Act No. 18 of 1997.]
(1)For the purpose of this Act, the Council shall, subject to any general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipal area, the following taxes, namely ;-](a)a lax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of Sections 126, 127-A and 129;(b)a water tax, in respect of lands and buildings to which water supply is furnished from or which are connected by means of pipe with municipal water works;(c)a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city;(d)a general lighting tax, where the lighting of public streets and places is undertaken by the Council;(e)a general fire tax, for the conduct and management of the fire service anil for the protection of life and property in the case of fire;(f)[a tax on entertainments and amusements provided by any person into a municipal area;] [Substituted by M.P. Act No. 28 of 2018, dated 25.7.2018.]Provided that no local body tax shall be levied on the goods ;-(i)brought by a person into the municipal area for his personal use or consumption; or(ii)brought by a registered dealer within the municipal area and transmitted within 15 days thereof-(a)to a registered dealer in any other local body; or(b)in the course of export out of the territory of India; or(c)in the course of inter state trade outside the state.(iii)specified in the Scheduled to the Madhya Pradesh Sthaniya Kshctron Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976);[***] [Deleted '(2) Notwithstanding anything contained in clause (f), if in the opinion of the State Government it is expedient to do so, it may delegate the power to the Council to declare the goods on which local body tax shall be levied and the rates thereof.' by M.P. Act No. 28 of 2018, dated 25.7.2018.](3)[ The mode of assessment and collection and amount of the tax specified in clause (f) of sub-section (1) shall be such as may be prescribed.] [Substituted by M.P. Act No. 28 of 2018, dated 25.7.2018.](4)The water tax under clause (b) of sub-section (1) shall be charged ;-(a)on buildings and lands which are exempted from property tax, at a rate as shall be determined by the Council [x x x] [The words 'Subject to a minimum rate as may be prescribed by the State Government' omitted by M.P. Act No. 29 of 2003.];(b)on buildings and lands which are not exempted from property tax, at a [x x x] [Word 'minimum' omitted by M.P. Act No. 29 of 2003.] rate as determined in clause (a) plus such percentage of the property tax, as shall be determined by the Council :[Provided that the water tax under clause (b) of Sub-section (1) shall not be levied on buildings and lands owned by freedom fighters during their life time, if they are exempted from Income Tax and the water connection is for domestic purpose and which does not exceed half inch connection.] [Inserted by M.P. Act No. 20 of 1998.](5)The taxes under clauses (c), (d) and (e) of sub-section (1) shall be levied at a consolidated rate as under :-(a)on buildings and lands which are exempted from property lax at a rate as determined by the Council [x x x] [The words 'Subject to a minimum and maximum rates as may be prescribed by the State Government' omitted by M.P. Act No. 29 of 2003.];(b)[ on buildings and lands which are not exempted from property tax at a rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Council.] [Substituted by M.P. Act No. 2 of 2005.](6)In addition to the taxes specified in sub-section (1), the Council may, tor the purpose of this Act, subject to any general or special order which the State Government may make in this behalf, impose any of the following taxes, namely :-(a)a latrine or conservancy tax payable by the occupier or owner upon private latrines, privies or cesspools or open premises or compounds cleansed by Council agency;(b)a drainage tax, where a system of drainage has been introduced;(c)a tax on persons exercising any profession or art or carrying on any trade or calling within the city;(d)[ (e) x x x] [[Omitted by M.P. Act No. 29 of 2003. Prior to omission they were as under :'(d) a tax payable by the owners on all or any vehicles or animals used for riding, driving draught or burden or on dogs, where such vehicles, animals or dogs are used within the city, whether they are actually kept within the city or not;(e)a toll on vehicles and animals used as aforsaid entering the city but not liable to taxation under clause (d).]](f)fees on the registration of cattle sold within the city;(g)market dues on persons exposing goods for sale in any market or in any place belonging to or under the control of the Government or of the Council;(h)a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Council;(i)a tax on pilgrims resorting periodically to a shrine within the limits of the Council;(j)a tax on persons occupying houses, buildings or lands within the limits of the Council according to their circumstances and property;(k)a toll on new bridge constructed by the Council;(l)a tax on advertisements other than advertisements published in newspapers;(m)a tax on theatres, theatrical performances and other shows for public amusement;(n)a terminal tax on goods or animals exported from the limits of the Council; and(o)any other tax which the State Government has power to impose under the Constitution of India, with the prior approval of the State Government.(7)Subject to the provisions of Article 277 of the Constitution of India, any tax which immediately before the commencement of this Act was being lawfully levied by the Council, may, notwithstanding that such tax is not specified in sub-section (1) or (6), continue to be levied by the Council.(8)The imposition of any tax under this section shall be subject to the provisions of this Act and of any other enactment for the time being in force.(9)[ x x x] [[Omitted by M.P. Act No. 29 of 2003. Prior the omission is was as under :'(9) The State Government may, be notification, in this Official Gazette, prescribe the maximum and minimum rate of any tax, specified in this Section, subject to which the Council shall determine the rate of such tax.']](10)Notwithstanding anything contained in this Chapter, the Council may impose upon properties specified in clause (a) of Section 136, all or any of the taxes specified in clause (b), (c) and (d) of sub-section (1) and clause (b) of sub-section (6) at a rate, in excess of the rate at which such tax is imposed, on other properties under the respective clauses, as the State Government may, by notification, specify.
