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State of West Bengal - Section

Section 93 in The Chandernagore Municipal Corporation Act, 1990

93. Power to impose taxes.

(1)The Corporation shall, for the purpose of this Act, have the power to levy the following taxes:-
(a)a [property tax] [Words substituted by West Bengal Act 17 of 1995.] on lands and buildings,
[***********] [Clause (b) omitted by West Bengal Act 17 1995.]
(c)a tax on advertisements, other than advertisements published in newspapers,
(d)a tax on carts, carriages and animals,
(e)[ toll on -] [Clause (e) substituted by West Bengal Act 30 of 1997.]
(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, plying on a public street,
(f)[ a special conservancy charge on commercial and industrial establishments.] [Clause (f) inserted by West Bengal Act 30 of 1997.]
(2)The levy, assessment and collection of taxes mentioned in sub-section (1) shall be in accordance with the provisions of this Act and the rules and the bye-laws made thereunder.