Section 87(1) in The Howrah Municipal Corporation Act, 1980
(1)The Corporation shall, for the purposes of this Act, have the power to levy the following taxes and fees :-(a)a [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on land and buildings,[* * * * *] [[Clause (b) omitted by W.B. Act 10 of 1992, which was as under :-'(b) a tax on professions, trades and callings,'.]](c)a tax on advertisements other than advertisements published in newspapers,(d)a tax on carriages and animals.(e)[ toll on - [[Clause (e) substituted by W.B. Act 11 of 1999, which was as under :-'(e) a toll on ferries and bridges;'.]](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, playing on a public street.](f)a fee for grant of permission to erect a building,(g)a fee on vessels moved within the limits of the Corporation at ghats or landing places constructed and maintained [by the Corporation,] [Words substituted for the words 'by the Corporation.' by W.B. Act 11 of 1999.](h)[ a special conservancy charge on commercial and industrial establishments.] [Clause (h) inserted by W.B. Act 11 of 1999.]
