Section 87 in The Howrah Municipal Corporation Act, 1980
87. Taxes and fees to be levied by the Corporation.
(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.](2)The levy, assessment and collection of taxes and fees mentioned in sub-section (1) shall be in accordance with the provisions of this Act and the rules and the regulations made thereunder.
