(1)Subject to any general or special orders which the [State] Government may make in this behalf, and to the rules, any committee may, from time to time for the purposes of this Act, and in the manner directed by this Act, impose in the whole or any part of the municipality any of the following taxes, namely :(a)[A tax payable by the owner of building and lands not exceeding fifteen per cent of the annual value.] [Substituted by Act No. 11 of 1994.][***] [The first proviso and the word 'further' from the second proviso omitted by Punjab Adaptation of Laws (State and Concurrent Subjects) Order, 1968.]Provided [***] [The first proviso and the word 'further' from the second proviso omitted by Punjab Adaptation of Laws (State and Concurrent Subjects) Order, 1968.] that in the case of lands and buildings occupied by tenants in perpeuity, the tax shall be payable by such tenants ;(b)a tax on persons practising any profession or art or carrying on any trade or calling in the municipality;[Explanation. - A [person in the service of the [Government] [Added by Punjab Act No. 1 of 1925]] or person holding an office under the State Government or the [Central Government] [Substituted for the words 'Government of India' by the Government of India (Adaptation of Indian Laws) Order, 1937.] or a local [or other public] [Inserted by Punjab Act No. 3 of 1933.] authority shall be deemed to be practising a profession within the meaning of this sub-clause.](c)a tax payable by the owner, on all or any vehicles [other than motor vehicles] [Inserted by Punjab Act No. 2 of 1940.] animals used for riding, draught or burden, and dogs, when such vehicles, animals used as aforesaid, and dogs are kept within the municipality;(d)[ a tax, payable by the employer, on menial domestic servants; [Clause (d) was omitted and subsequent clauses relettered (d) and (e) respectively by Punjab Act No. 3 of 1933.](e)a tax, payable by the occupier of any buildings in respect of which the committee has, in exercise of the powers conferred by sections 159 to 165 of this Act, undertaken the house scavenging;](ee)[ in addition to the tax imposed under clause (a), scavenging tax, payable by the occupier, on buildings and lands of such percentage of the annual value thereof as the State Government may, by notification, declare to be reasonable for providing for the collection, removal and disposal by the committee of all filth and polluted and obnoxious matter from latrines, urinals, cess-pools and for efficiently maintaining and repairing the municipal drains constructed or used for the reception or conveyance of such filth or polluted and obnoxious matters :] [Clause (ee) inserted by Punjab Act No. 24 of 1973.](f)[ a tax payable by persons presenting building applications to the committee: [Clause(f) was inserted by Punjab Act No. 3 of 1933.]Provided that a committee shall not impose any tax without the previous sanction of the [State] Government when -](i)it consists of members less than three-fourths of whom have been elected; or(ii)its cash balances have, at any time within the three months preceding the date of the passing of the resolution imposing the tax, fallen below Rs. 20,000 or one-tenth of the income accrued in the previous financial year whichever amount shall be less.
