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[Cites 0, Cited by 46] [Entire Act]

State of Uttar Pradesh - Section

Section 128 in The U.P. Municipalities Act, 1916

128. [ Taxes to be imposed.

(1)Subject to the provisions of this Act and of Article 285 of the Constitution of India, a Municipality shall impose the following taxes, namely :-
(i)a tax on the annual value of buildings or lands or both.
(ii)a water tax on the annual value of buildings or lands or both;
(iii)a drainage tax on the annual value of buildings leviable on such buildings as are situated within a distance, to be fixed by rules in this behalf for each municipality from the nearest sewer line;
(iv)a conservancy tax for the collection, removal and disposal of excrementious and polluted matter from privies, urinals, cesspools;
(2)In addition to the taxes specified in sub-section (1), the Municipality may, for the purposes of this Act and subject to the provisions thereof, impose any of the following taxes, namely :-
(i)a tax on trades and callings carried on within the municipal limits and deriving special advantages from, or imposing special burdens on, the municipal services;
(ii)a tax on trades, callings and vocations including all employments remunerated by salary or fees;
(iii)a theatre tax which means a tax of amusements or entertainments;
(iv)a tax on dogs kept within the Municipality;
(v)a scavenging tax;
(vi)a tax on deeds of transfer of immovable properties situated within the limits of the Municipality;
(vii)a tax on advertisements not being advertisements published in the newspapers;
(viii)a tax on vehicles and other conveyances plying within the Municipality limit or on boats moored therein.
(ix)betterment tax.
(3)The municipal taxes shall be assessed and levied in accordance with the provisions of this Act and the rules and bye-laws framed thereunder.
(4)Nothing in this section shall authorize the imposition of any tax which the State Legislature has no power to impose in the State under the Constitution:Provided that a Municipality which immediately before the commencement of the Constitution was lawfully levying any such tax under this section as then in force, may continue to levy that tax until provisions to the contrary is made by the Parliament.[Inserted by U.P. Act No. 29 of 2009.]
Substituted by U.P. Act No. 8 of 2011. Prior to substitution, it stood as under :128. Taxes which may be imposed.- (1) Subject to any general rules or special order of the State Government in this behalf, the taxes which a Municipality may impose in the whole or part of a municipality are, -(i) a tax on the annual value of building or lands or of both;(ii) a tax on trades and callings carried on within the municipal limits and deriving special advantages from, or imposing special burdens on municipal services;(iii) a tax on trades, callings and vocations including all employments remunerated by salary or fees;(iii-a) a theatre tax which means a tax on amusements or entertainments;(iv) a tax on vehicles and other conveyances plying for hire or kept within the municipality or on boats moored therein;(v) a tax on dogs kept within the municipality;(vi) a tax on animals used for riding, driving, draught or burden, when kept within the municipality;(vii) [* * *](viii) [* * *](ix) a tax on inhabitants assessed according to their circumstances and property;(x) a water-tax on the annual value of buildings or lands or of both;(x-a) a drainage tax on the annual value of buildings leviable on such buildings as are situated within a distance, to be fixed by rule in this behalf for each municipality from the nearest sewer line;(xi) a scavenging tax;(xii) a conservancy tax for the collection, removal and disposal of ex-crementious and polluted matter from privies, urinals, cesspools;(xiii) [* * *](xiii-A) [* * *](xiii-B) a tax on deeds of transfer of: immovable property situated within the limits of the municipality;(xiv) [* * *](2) Provided that taxes under clauses (iii) and (ix) of sub-section (1) shall not be levied at the same time [* * *] nor shall the taxes under clauses (x-a) and (xii) of sub-section (1) be levied at the same time;Provided further that no tax under clause (xiii-B) of sub-section (1) shall be levied on deeds of transfer of immovable property situated within such area of the municipality as forms part of the local area of any Improvement Trust created under Section 3 of the U.P. Town Improvement Act, 1919 (U.P. Act No. VIII of 1919):Provided also that no tax under clause (iv) of sub-section (1) shall be levied in respect of any motor vehicle.(3) Nothing in this section shall authorize the imposition of any tax which the State Legislature has no power to impose in the State under the Constitution :Provided that a Municipality which immediately before the commencement of the Constitution was lawfully levying any such tax under this section as then in force, may continue to levy that tax until provision to the contrary is made by Parliament.