Section 102(1) in West Bengal Municipal Corporation Act, 2006
(1)The Corporation shall, for the purposes of this Act, have the power to levy the following taxes. -(a)a property tax on lands and buildings,(b)a tax on advertisements, other than advertisements published in newspapers.(c)a tax on carts. carriages and animals, and(d)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, (59 of 1988), plying on public street.
