Section 102(1) in Rajasthan Municipalities Act, 2009
(1)Subject to the provisions of Section 4, every Municipality may, and if so required by the State Government shall, levy, at such rate and from such date as the State Government in each case direct by notification in the Official Gazette and in such manner as is laid down in this Act and as may be provided in the rules made by the State Government in this behalf, the following taxes, namely:(a)tax on lands and buildings [called by whatever name] [Inserted vide Rajasthan Municipalities (Amendment) Act, 2011. Published in Rajasthan Gazette Point. 4(A), dated 27.03.2011 w.e.f. 24.11.2010.] situated in the municipal limits, by unit area base method or by any other method;(b)tax on professions, trades, callings and employment;(c)toll on roads, bridges and ferries [*****] [Delete vide Rajasthan Municipalities (Amendment) Act, 2011. Published in Rajasthan Gazette Point 4(A), dated 27.03.2011 w.e.f. 24.11.2010.];(d)a tax for pollution control from the trade and industrie3 which are the source of environment pollution within the municipal limits;(e)a tax on permissible display or advertisements on public place or on private land or building;(f)any other tax which State Government has power to impose under the Constitution of India:Provided that upon a representation made to it by and at the request of a Municipality, the State Government, if it is satisfied that circumstances exist which sufficiently provide the justification for a Municipality not to levy, or to stop the levy, or reduce the rate of , any of the taxes mentioned in this Section, may, by special order published in the Official Gazette, along with the reasons for making such order, permit the Municipality not to levy, or to stop the levy, or reduce the rate, of any such tax.
