(1)Subject to the provisions of this Act and the rules made thereunder, with the previous sanction of the government, a municipality may, in order to raise revenue for it's duties and performing its functions under this Act, levy within it's limits of municipality the following taxes, fees and tolls or any of them -(a)A tax on lands and buildings,(b)An octroi,(c)Tolls and fees,(e)A tax on advertisement other than advertisement published in newspapers,(f)A show tax,(g)A fire tax,(h)A tax on the vehicles and animals.(2)Subject to the prior sanction of the Government, a municipality may, for raising revenue for discharging its duties and performing its functions under this Act, levy another tax which the State Legislature has power to levy under the Constitutions of India.(3)Save as otherwise provided in this Part, the taxes specified in sub-section (1) and the taxes which may be levied under 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 rules and regulations made thereunder.(4)The Government may, by general or special order, direct a Municipality to levy any tax referred in to sub-section 91) if not already levied, at such rate and within such period, as may be specified in the order and the Municipality shall thereupon act accordingly.(5)If the municipality fails to carry out any order referred to in sub-section (4), the Government may, by an order published in the Official Gazette, levy the tax at such rate as maybe specified in the order, and the order so passed, shall operate as if the tax has been levied by Municipality under sub-section (1) or sub-section (2), as the case may be.
