Section 90 in The Punjab Municipal Corporation Act, 1976
90. Taxes to be imposed by Corporation under this Act and arrangement of certain taxes collected by Government
:- (1) The Corporation shall, for the purposes of the Act, levy the following taxes :-(a)taxes on lands and buildings;(b)octroi;(c)a tax on vehicles and animals ;(d)a tax on advertisements other than advertisements published in newspapers;(e)a tax on buildings payable along with the application for sanction of the building plan; and(f)a development tax on the increase in urban land values caused by the execution of any development or improvement work.(2)Subject to the prior approval of the Government the Corporation may, for the purposes of this Act, in addition to the taxes specified in sub- section (1), levy,-(a)a tax on professions, trades, callings and employments; and(b)any other tax which the State Legislature has power to impose under the Constitution :Provided that no tax shall be imposed under this sub-section unless an opportunity has been given in the prescribed manner to the residents of the City to file objections and the objections, if any, thus received have been considered.(3)The taxes specified in sub-section (1) and sub-section (2) shall be levied at such rates as may, from time to time, be specified by the Government by notification and shall be assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.(4)The Government may, by special or general order, direct a Corporation to impose any tax falling under sub-section (1) or sub-section (2) not already imposed, within such period as may be specified and the Corporation shall thereupon act accordingly.(5)If the Corporation fails to carry out any order passed under sub-section (4), the Government may by a suitable order notified in the Official Gazette impose the tax and the order so passed shall operate as if the tax had been duly imposed by the Corporation under sub-section (1) or sub-section (2), as the case may be.(6)After the close of each year the Government may pay to the Corporation the whole or such part as it may determine of the Tax collected by it -(a)under the Indian Stamp Act, 1899 on account of stamp duty on transfer of property situated within the local area of the City ;(b)under the Punjab Motor Vehicles Taxation Act, 1924, from every person keeping a motor vehicle within the local area of the City;(c)under the Punjab Electricity (Duty) Act, 1958, on the energy supplied within the local area of the City;(d)under the Punjab Entertainment Duty Act, 1955 from every person admitted to an entertainment within the local area of the City;(e)under the Punjab Entertainments Tax (Cinematograph Shows) Act, 1954, from the proprietor of the premises where a public cinematograph exhibition is held within the local area of the City.
