(1)Subject to the provisions of this Act and the rules made thereunder the Board may, from time to time, at a meeting convened expressly for the purpose, of which due notice shall have been given, impose within the limits of the municipality the following taxes, fees and tolls, or any of them:-(a)a tax on holdings situated within the municipality assessed on their annual value, payable by the owner;(b)a water-tax payable by the owner or occupier, on the annual value of holdings;(c)a lighting-tax, payable by the owner or occupier, on the annual value of holdings;(d)a latrine-tax, payable by the owner or occupier, on the annual value of holdings;(e)a drainage-tax, payable by the owner, where a system of drainage has been introduced;(f)a tax on private markets payable by, the owner;(g)license fees on carts, carriages and animals used for riding, or burden;(h)a fee on the registration of dogs;(i)a fee, on such conditions and on such scale as may be prescribed by rule by the Chief Commissioner for each municipality, on boats, including steam boats, and other vessels, mooring within the municipality;(j)tolls on bridges;(k)with the sanction of the Chief Commissioner a betterment fee on holdings in any area of which value has increased due to Improvement Schemes completed at Board's cost;(l)fees, as sanctioned by the Chief Commissioner, for setting up and maintenance of fire brigade;(m)with the sanction of the Chief Commissioner fees for conducting anti-malarial services or any other schemes of social service for the improvement of public health;(n)with the sanction of the Chief Commissioner any other tax, toll, rate or fee; provided-(i)that both the taxes mentioned in clauses (a) and (f) shall not be imposed in respect of the same premises;(ii)that when the Board has taken a loan from or guaranteed by the Chief Commissioner, the Board shall not, without the previous sanction of the Chief Commissioner, make any alteration in respect of any tax which may have the effect of reducing the income of the Board; and(iii)the Chief Commissioner may, by order, exempt from the payment of any rate, tax, toll or fee payable under the provisions of this Act, any diplomatic or consular mission of a foreign state and the diplomatic and consular officers of such mission.
