Section 127(6) in The Chhattisgarh Municipalities Act, 1961
(6)In addition to the taxes specified in sub-section (1), the Council may, for the purpose of this Act, subject to any general or special order which the State Government may make in this behalf, impose any of the following taxes, namely:-(a)a latrine or conservancy tax payable by the occupier or owner upon private latrines, privies or cesspools or open premises or compounds cleansed by Council agency;(b)a drainage tax, where a system of drainage has been introduced;(c)a tax on persons exercising any profession or art or carrying on any trade or calling within the city;(d)a tax payable by the owners on all or any vehicles or animals used for riding, driving draught or burden or on dogs, where such vehicles, animals or dogs are used within the city, whether they are actually kept within the city or not;(e)a toll on vehicles and animals used as aforesaid entering the city but not liable to taxation under clause (d);(f)fees on the registration of cattle sold within the city;(g)market dues on persons exposing goods for sale in any market or in any place belonging to or under the control of the Government or of the Council;(h)a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Council;(i)a tax on pilgrims resorting periodically to a shrine within the limits of the Council;(j)a tax on persons occupying, houses, buildings or lands within the limits of the Council according to their circumstances and property;(k)a toll on new bridge constructed by the Council;(l)a tax on advertisements other than advertisements published in newspapers;(m)a tax on theatres, theatrical performances and other shows for public amusement;(n)a terminal tax on goods or animals exported from the limits of the Council; and(o)any other tax which the State Government has power to impose under the Constitution of India, within the prior approval of the State Government;
