Section 115 in The Madurai City Municipal Corporation Act, 1971
115. Enumeration of ordinary taxes and duties.
- The council may levy,-(a)a property tax;(b)a profession tax;(c)a tax on carriages and animals;(d)a tax on carts;(e)a tax on advertisements other than advertisements published in the newspapers; and(f)a duty on certain transfer of property in the form of surcharge on stamp duty.
