Section 132 in The Chhattisgarh Municipal Corporation Act, 1956
132. Taxes to be imposed under this Act.
(1)For the purpose of this Act. the Corporation shall, subject to any general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipal Area, the following taxes, namely :-(a)a tax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of Sections 135, 136 and 138;(b)a water tax, in respect of lands and buildings to which a water supply is furnished from or which are connected by means of pipe with municipal water works;(c)a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city.(d)a general lighting tax, where the lighting of public streets and places is undertaken by the corporation;(e)a general fire tax, for the conduct and management of the fire service and for the protection of life and property in the case of fire;(f)a local body tax on the entry of such goods as may be declared by the State Government by notification in the Official Gazette into the municipal area for consumption, use or sale therein at a rate not exceeding four percent of the value of goods ;Provided that no local body tax shall be levied on the goods :-(i)brought by a person into the municipal area for his personal use or consumption; or(ii)brought by a registered dealer within the municipal area and transmitted within 15 days thereof-(a)to a registered dealer in any other local body; or(b)in the course of export out of the territory of India; or(c)in the course of inter-state trade outside the state.(iii)specified in the Schedule to the Chhattisgarh Sthaniya Kshctron Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976).(2)Notwithstanding anything contained in clause (I) of sub-section (1) if in the opinion of the State Government it is expedient to do so, it may delegate the power to the Corporation to declare the goods on which local body tax shall be levied and the rates thereof.(3)The mode of assessment and collection of the local body tax shall be such as may be prescribed.(4)The water tax under clause (b) of sub-section (1) shall be charged :-(a)on buildings and lands which are exempted from property tax, at a rate as shall be determined by the Corporation, x x x.(b)on buildings and lands which are not exempted from property tax, at a [x x x] rate as determined in clause (a) plus such percentage of the properly tax, as shall be determined by the Corporation :Provided that the water tax under clause (b) of sub-section (1), shall not be levied on building and land owned by freedom fighters during their life time, if they are exempted from Income Tax and the water connection is for domestic purpose anil which does not exceed half inch connection.(5)The taxes under clauses (c), (d) and (e) of sub-section (1) shall be levied at a consolidated rate as under ;-(a)on buildings and lands which are exempted from property tax at a rate as determined by the corporation [x x x](b)(in buildings and lands which are not exempted from property tax at a rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Corporation.(6)In addition to the taxes specified in sub-section (1), the Corporation 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 Corporation agency:(b)a drainage tax, where a system of drainage has been introduced:(c)a tan on persons exercising any profession or art or carrying on any trade or calling within the city;(d-e) [x x x](f)lees 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 Corporation;(h)a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Corporation;(i)a tax on pilgrims resorting periodically to a shrine within the limits of the Corporation;(j)a tax on persons occupying houses, buildings or lands within the limits of the Corporation according to their circumstances and property;(k)a toll on new bridge constructed by the Corporation;(l)a lax on advertisements other than advertisements published in newspapers;(m)a tax on theatres, theatrical performances and other shows for public amusement;(n)a terminal lax on goods or animals exported from the limits of the Corporation; and(o)any other tax which the State Government has power to impose under the Constitution of India, with the prior approval of the State Government.(7)Subject to the provisions of Article 277 of the Constitution of India, any tax which immediately before the commencement of the Chhattisgarh Municipal Corporation Law (Extension) Act, 1960 (No. 13 of 1961) was being lawfully levied by the Corporation, may notwithstanding that such tax is not specified in sub-section (1) or (6), continue to be levied by the Corporation.(8)The imposition of any tax under this section shall be subject to the provisions of this Act and of any other enactment for the time being in force.(9)[x x x](10)Notwithstanding anything contained in this Chapter, the corporation may impose upon properties specified in clause (a) of Section 136, all or any of the taxes specified in clauses (b), (c) and (d) of sub-section (1) and clause (b) of sub-section (6) at a rate, in excess of the rate at which such tax is imposed, on other properties under the respective clauses, as the State Government may, by notification, specify.
