I
Boundaries of the Siliguri Municipal Corporation[See section 2(65)]Siliguri within the meaning of clause (65) of section 2 of this Act constituting the territorial jurisdiction of the Siliguri Municipal Corporation shall comprise the area of the Siliguri Municipality as constituted under the Bengal Municipal Act, 1932 and other areas added thereto, surrounded by the following boundaries, viz,-North Boundary : West Portion of Mouza Kalkut, J.L. No. 44, P.S. Siliguri (Matigara P.S. New). Plot Nos. 287, 497, 493, 494, 319, 335, 389 and 423, Plot No. 36 of Mouza Daknikata, J.L. No. 83, Sheet No. 2 under P.S. Matigara (New). North boundary, Sheet No. 1 of Mouza Mallaguri, J.L. No. 85, P.S. Matigara (New) and up to the boundary of District Jalpaiguri.West Boundary: West Boundary of Sheet No. 1 of Mouza Mandlaguri, J.L. No. 85, P.S. Matigara (New), North boundary of Sheet No. 1 of Mouza Ujanu, J.L. No. 86, Panchanai river bearing Plot Nos. 9, 6, 17(P), 26(P), 40(P), 41(P), 42, 39(P), 56(P), 57(F), 95(P), 97, 98, 96, 99(P), 1Q1(P) and 102 of Sheet No. 1 of Mouza Ujanu, J.L. No. 86 of Plot Nos. 244(P), 216(P), 217(P), 215(P), 213(P), 210(P), 206(P), 204(P), 290, 289, 302, 337, 429 and Old Matigara Road up to Plot Nos. 353, 357, 364, 363, 362, 379, 377, 381, 383,385, 416, 417,418 of Mouza Ujanu, J.L. No. 86, Sheet No. 2; West boundary of Siliguri Municipality.South Boundary : Existing boundary of Siliguri Municipality up to the District of Jalpaiguri.East Boundary : Existing boundary of Siliguri Municipality up to the District of Jalpaiguri.
II
Purpose for which premises may not be used without a licence or written permission[See section 208(1)]Aerated waters-Manufacturing.Asafoctide-Storing.Aloe fibre and yarn-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatsoever.Ammunition-Storing, pressing, cleansing, preparing or manufacturing by any process whatsoever.Arecanuts-Soaking of.Articles made of flour-Baking, preparing, keeping or storing for human consumption (for other than domestic use).Ashes-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever, dumping or shifting.Bakelite goods-Manufacturing or processing.Bamboos-Storing for sale, hire or manufacture,Bidi leaves-Storing or processing.Biscuits-Baking, preparing, keeping or storing for human consumption (for other than domestic use).Blasting powder-Storing,Blood-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Bones-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Bread-Baking, preparing, keeping or storing for human consumption (for other than domestic use).Bricks-Manufacturing.Camphor-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever or boiling.Candles-Packing, pressing, cleansing, preparing or manufacturing by any process whatever.Carbide of calcium-Storing,Cardboard-Storing.Carpets-Manufacturing.Cashewnuts-Storing, packing, preparing or manufacturing by any process whatever.Catgut-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Celluloid goods-Storing.Cement-Packing, pressing, cleansing, preparing or manufacturing by any process whatever.Charcoal-Dumping, shifting, selling or storing.Chemical preparations-Storing, packing,- pressing, cleansing, preparing or manufacturing by any process whatever.Chillies-Grinding by machinery.Chillies (dried)-Selling wholesale or storing for wholesale trade.Chlorate mixture-Storing, packing, pressing, cleansing, preparing or manufacturing by an) process whatever.Cinders-Storing, packing, pressing, cleansing, preparing or manufacturing by any process: whatever, dumping or shifting.Cinematograph films-Shooting of, treating or processing.Cloths-Dyeing, bleaching, mercerizing or storing.Coal-Dumping, shifting, selling or storing.Coconut fibre-Storing, packing, pressing, cleansing, preparing or manufacturing by an) process whatever.Coconut husks and cadjan leaves-Soaking of.Coconut shell-Storing.Coir yam-Storing, packing, pressing, cleansing, preparing or manufacturing by any process: whatever.Coke-Storing.Combustible material-Storing.Combustibles-Baking, preparing, keeping or storing for human consumption (for other thar domestic use).Compound gases (viz. oxygen, nitrogen, hydrogen, carbon di-oxide, sulphur, chlorine, acetylene etc.)-Storing.Copra-Preparing or storing or selling wholesale.Cotton of all kinds, cotton refuse, cotton seed-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Cow-dung cakes-Storing, packing, pressing, cleansing, preparing or manufacturing by an) process whatever.Detonators-Storing.Dry leaves-Storing.Dyes-Packing, pressing, cleansing, preparing or manufacturing by any process whatever.Dynamite-Storing.Explosive-Storing.Explosive paints (viz., nitro-cellulose, lacquer, enamel, etc.)-Storing.Fibre-Selling or storing.Fat-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whateverFelt-Storing.Fins-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Firewood-Selling or storing.Fireworks-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Fish-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Fish oil-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Flax-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Fleshing-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Flour-Packing, pressing, cleansing, preparing or manufacturing by any process whatever.Fuel-Using for any industrial purpose.Fulminate of mercury-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Furniture-Making or storing for sale.Gas-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Gelatine-Storing.Ghee-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Gold-Refining.Grain-Selling wholesale or storing for wholesale trade.Gram-Husking by machinery.Grass-Storing.Groundnut-Selling wholesale or storing for wholesale trade.Gun cotton-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Gunny-bag-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Gunpowder-Storing, packing, pressing, preparing or manufacturing by any process whatever.Hair-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever, dyeing or drying.Hay-Selling or storing.Hemp-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Hessian cloth-Storing.Hides-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Hoofs-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Horns-Storing, packing, cleansing, preparing or manufacturing by any process whatever.Ice-Manufacturing.Incense-Storing.Jaggery-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever or selling wholesale.Jute-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Kakhi-Preparing.Lac-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Lead-Melting.Leather-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Lime-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Lime-shells-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Manure-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Machinery-Using or any industrial purpose.Matches-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Meat-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Metals (including precious metal)-Beating, breaking, hammering, casting, etc.Methylated spirit or denatured spirit-Storing.Nitro-compound-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Nitro-mixture-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Offal-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Oil-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever or boiling.Oil-seeds-Storing.Paddy-Boiling or husking by machinery.Paints-Manufacturing or storing.Paper-Packing, pressing, cleansing, preparing or manufacturing by any process whatever.Petroleum products-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Phosphorus-Storing.Pitch-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Plastic or plastic goods-Manufacturing or storing.Plywood-Storing.Pottery-Packing, processing, cleansing, preparing or manufacturing by any process whatever.Polythene-Manufacturing or storing.Radio-Manufacturing, assembling, servicing and repairing.Resin (including rosin)-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Rugs-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Sago-Manufacturing or distilling.Saltpetre-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Seekai-Powdering by machinery.Shellac-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Silk-Packing, pressing, cleansing, preparing or manufacturing by any process whatever.Sisal fibre-Storing.Skins-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Soap-Packing, pressing, cleansing, preparing or manufacturing by any process whatever.Spirits-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Straw-Selling or storing.Sugar-Packing, pressing, cleansing, preparing or manufacturing by any process whatever.Sugar-candy-Packing, pressing, cleansing, preparing or manufacturing by any process whatever.Sulphur-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever or melting.Surki-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Sweet-meats-Baking, preparing, keeping or storing for human consumption (for other than domestic use).Tallow-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever or melting.Tar-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Tarpauline-Storing.Thatching materials-Selling or storing.Thinner-Storing.Tiles-Manufacturing.Timber-Selling or storing.Tobacco (including snuff, cigars, cigarettes and bidies)-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Turpentine-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever.Varnish-Manufacturing or storing.Wool-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever, dyeing or drying.Yam-Dyeing or bleaching.Manufacturing articles from which offensive or unwholesome smells, fumes, dust or noise arise.
III
In general, any purpose or the doing in the course of any industrial process anything which in the opinion of the Board of Commissioners is likely to be dangerous to human life or health or property or is likely to create or cause or nuisance:Provided that no licence shall be required for the storage only of any of the articles mentioned in this Schedule for domestic use and limited to such quantities as may from time to time be fixed by the Board of Commissioners.
III
Profession, Trade and Calling and Rate of Annual Tax thereon[See section 123(1)]
| Serial No. |
Profession, trade and calling |
|
Rate of annual tax not to exceed |
| |
Class I |
|
|
| 1 |
As Company or Association or Body ofIndividuals, the Paid- up Capital of which is equivalent totwenty lakhs of rupees or upwards, which exercises or carries onany profession, trade or calling whatsoever.
|
|
One thousand rupees |
| |
Class II |
|
|
| 2 |
As Company or Association or Body ofIndividuals, the Paid- up Capital of which is one lakh and abovebut less than twenty lakhs of rupees and which exercises orcarries on any profession, trade or calling whatsoever.
|
|
Five hundred rupees |
| 3 |
As medical practitioner, licentiate in medicineor surgery, homoeopath, graduate of any veterinary college,dentist, vakil or advocate of the High Court, pleader, averageadjuster, statistical reporter, astrologer, analyst, shroff orbanian, freight broker or negotiator, who has been in theprofession for nine years or more.
|
|
Five hundred rupees. |
| 4 |
As sculptor, painter, stage or film actor oractress, singer, musician, magician, dancer, impressario who ispaying Income Tax on his professional income.
|
|
Five hundred rupees. |
| 5 |
As broker or dalal employed in the wholesaletransfer or purchase of import or export country produced silkor other merchandise or in-house or landed property, Governmentsecurities, shares or bills of exchange.
|
|
Five hundred rupees. |
| 6 |
As proprietor of a newspaper, periodical,journal or other public media, the circulation in respect ofwhich is five thousand copies and above per issue.
|
|
Five hundred rupees. |
| 7 |
As businessman, banker, travel agent,commission agent, engineer, architect, builder, contractor,auctioneer or carrier.
|
|
Five hundred rupees. |
| 8 |
As keeper of laboratory for pathologicalexamination of blood, sputum, urine, stool or such other things,radiologist, owner of a X-Ray Clinic.
|
|
Five hundred rupees. |
| |
|
|
|
| 9 |
As dealer, in precious stones, or preciousmetals or articles of precious stones or metals.
|
|
Five hundred rupees. |
| 10 |
As keeper or sophisticated hair dressing saloonproviding more than average amenity to the customer or a beautyparlour.
|
|
Five hundred rupees. |
| 11 |
As owner or occupier of a cotton, jute, hide,or other screw-house or press-house.
|
|
Five hundred rupees. |
| 12 |
As decorator, an order supplier or a retailtrader or shop keeper, the rent as charged by the owner or theoccupier of the place of business or the fair letting value ofwhose place of business is Rs. 200 per mensem or more.
|
|
Five hundred rupees. |
| 13 |
As printer, publisher, lithographer, engraver,diesinker, xerox - copyist, photographer, photo-typer, owner ofa tutorial home, commercial school or college, the rent ascharged by the owner or the occupier of whose place of businessor the fair letting value of whose place of business is Rs. 200per mensem or more.
|
|
Five hundred rupees. |
| 14 |
As owner or occupier of a market or a place ofpublic entertainment, or a theater or a cinema house, kept upfor profit.
|
|
Five hundred rupees. |
| 15 |
As hotel keeper, boarding house keeper, lodginghouse keeper, manufacturer, the rent as charged by the owner orthe occupier of the place of business or the fair letting valueof whose place of business is Rs. 200 per mensem or more.
|
|
Five hundred rupees. |
| 16 |
As owner or occupier of a depot, godown orwarehouse for storage of goods, owner of a motor garage forkeeping more than 5 cars and for profit.
|
|
Five hundred rupees. |
| 17 |
As keeper of a hydrotherapy bath or otherclinic or health resort.
|
|
Five hundred rupees. |
| 18 |
As keeper of a laundry, the rent as charged bythe owner or the occupier of whose place of business or the fairletting value of whose place of business is Rs. 200 per mensemor more.
|
|
Five hundred rupees. |
| 19 |
As keeper of a hair dressing saloon, the rentas charged by the owner or the occupier of whose place ofbusiness or the fair letting value of whose place of business isRs. 200 per mensem or more.
|
|
Five hundred rupees. |
| 20 |
As dyer or a cleaner, the rent as charged bythe owner or the occupier of whose place of business or the fairletting value of whose place of business is Rs. 200 per mensemor more.
|
|
Five hundred rupees. |
| 21 |
As tax or management consultant, consultingphysician, practicing surgeon, barrister, attorney, publicaccountant, proctor, notary public.
|
|
Five hundred rupees. |
| 22 |
As dealer or seller of automobile spare partsthe rent as charged by the owner or the occupier of whose placeof business or the fair letting value of whose place of businessis Rs. 200 per mensem or more.
|
|
Five hundred rupees. |
| 23 |
As owner of hire-purchase business, the rent ascharged by the owner or the occupier of whose place of businessor the fair letting value of whose place of business is Rs. 200per mensem or more.
|
|
Five hundred rupees. |
| 24 |
As owner of a music or dance school the rent orfair letting value of which is Rs. 200 per mensem or more.
|
|
Five hundred rupees. |
| 25 |
As proprietor or keeper of a nursing home or asanatorium.
|
|
Five hundred rupees. |
| 26 |
As bullion merchant, money-lender andfinancier.
|
|
Five hundred rupees. |
| 27 |
As sole or authorized agent or distributor ofany merchandise or holder of dealership of any manufacturer orcompany.
|
|
Five hundred rupees. |
| 28 |
As wholesale trader of any commodity, merchantor exporter or importer.
|
|
Five hundred rupees. |
| 29 |
As keeper of a restaurant with floor showsincluding cabaret or orchestra.
|
|
Five hundred rupees. |
| 30 |
As cinema film distributor, cinema filmproducer or keeper of a cinema film studio, a jatra or operaparty.
|
|
Five hundred rupees. |
| 31 |
As owner of every bus, mini-bus, lorry orcontract car.
|
|
Five hundred rupees. |
| 32 |
As owner of three or more taxi cabs, luxurytaxi cabs, tempo vans, matador vans which are used for carryingpassengers or goods on payment on hire.
|
|
Five hundred rupees. |
| 33 |
As bookmaker or turf accountant. |
|
Five hundred rupees. |
| 34 |
As professional horse-breaker or racehorse-trainer.
|
|
Five hundred rupees. |
| 35 |
As advertising agent. |
|
Five hundred rupees. |
| 36 |
As stevedore or ship chandler or clearing andforwarding agent.
|
|
Five hundred rupees. |
| 37 |
As keeper of a shop for the sale ofintoxicating liquor or drug.
|
|
Five hundred rupees. |
| 38 |
As owner or lessee of a petrol/diesel fillingstation and service station.
|
|
Five hundred rupees, |
| 39 |
As Marriage Negotiator or Caterer who is payingIncome Tax.
|
|
Five hundred rupees. |
| 40 |
As Company or Association or Body ofIndividuals, the Paid- up Capital of which is rupees twenty-fivethousand and above but less than rupees one lakh and whichexercises or carries on any profession, trade or callingwhatsoever.
|
|
Four hundred rupees. |
| 41 |
As medical practitioner licentiate in medicineor surgery, homeopath, graduate of any veterinary college,dentist, vakil or advocate of the High Court, pleader, averageadjuster, statistical reporter, analyst, astrologer, shroff orbanian, freight broker or negotiator, who has been practicingfor 6 years or more but less than 9 years.
|
|
Four hundred rupees. |
| 42 |
As Kabiraj or Hakim who has been in theprofession for nine years or more.
|
|
Four hundred rupees. |
| 43 |
As decorator, order supplier, a retail traderor shop keeper, the rent as charged by the owner or the occupierof whose place of business or the fair letting value of whoseplace of business is Rs. 100 per mensem or more but less thanRs. 200.
|
|
Four hundred rupees. |
| 44 |
As printer, publisher, lithographer, engraver,diesinker, xcrox- copyist, photographer, photo-typer, owner of atutorial home, commercial school or college, the rent as chargedby the owner or the occupier of whose place of business or thefair letting value of whose place of business is Rs. 100 permensem or more but less than Rs. 200.
|
|
Four hundred rupees. |
| 45 |
As hotel keeper, boarding house keeper,manufacturer, the rent as charged by the owner or occupier ofwhose place of business or the fair leuing value of whose placeof business is Rs. 100 per mensem or more but less than Rs. 200.
|
|
Four hundred rupees. |
| 46 |
As keeper of a laundry, the rent as charged bythe owner or the occupier of whose place of business or the fairletting value of whose place of business is Rs. 100 per mensemor more but less than Rs. 200.
|
|
Four hundred rupees. |
| 47 |
As keeper of a hair dressing saloon, the rentas charged by the owner or the occupier of whose place ofbusiness or the fair letting value of whose place of business isRs. 100 per mensem or more but less than Rs. 200.
|
|
Four hundred rupees. |
| 48 |
As dyer or cleaner, the rent as charged by theowner or the occupier of whose place of business or the fairletting value of whose place of business is Rs. 100 per mensemor more but less than Rs. 200.
|
|
Four hundred rupees. |
| 49 |
As dealer or seller of automobile spare pans,the rent as charged by the owner or occupier of whose place ofbusiness or the fair letting value of whose place of business isRs. 100 per mensem or more but less than Rs. 200.
|
|
Four hundred rupees. |
| 50 |
As owner of two taxi cabs, luxury taxi cabs,tempo van, matador which are used for carrying passenger orgoods for hire.
|
|
Four hundred rupees. |
| 51 |
As owner of a music or dance school the rent orfair letting value of which is Rs. 100 per mensem or more butless than Rs. 200.
|
|
Four hundred rupees. |
| 52 |
As owner of a hire-purchase business, the rentas charged by the owner or the occupier of whose place ofbusiness or the fair letting value of whose place of business isRs. 100 per mensem or more but less than Rs. 200.
|
|
Four hundred rupees. |
| 53 |
As a jockey licensed by any Turf Club in theSlate.
|
|
Four hundred rupees. |
| |
Class IV |
|
|
| 54 |
As Company or Association or Body ofIndividuals, the Paid- up Capital of which is less than rupeestwenty-five thousand and which exercises or carries anyprofession, trade or calling whatsoever.
|
|
Two hundred rupees. |
| 55 |
As proprietor of a newspaper, periodical,journal or other public media, the circulation in respect ofwhich is less than 5000 copies per issue.
|
|
Two hundred rupees. |
| 56 |
As sculptor, painter, stage or film actor oractress, singer, musician, magician or dancer who is not payingIncome Tax.
|
|
Two hundred rupees. |
| 57 |
As an order supplier or a retail shop keeper ortrader, the rent charged by the owner or the occupier of whoseplace of business or the fair letting value of whose place ofbusiness is Rs. 50 per inensem or more but less than Rs. 100.
|
|
Two hundred rupees, |
| 58 |
As printer, lithographer, engraver, diesinker,xerox-copyist, photographer, photo-typer, the rent as charged bythe owner or the occupier of whose place of business or the fairletting value of whose place of business is Rs. 50 per mensem ormore but less than Rs. 100.
|
|
Two hundred rupees. |
| 59 |
As decorator, publisher, hotel keeper, boardinghouse keeper, lodging house keeper, manufacturer, owner of atutorial home, commercial school or college who is included inany other class.
|
|
Two hundred rupees. |
| 60 |
As medical practitioner, licenciatc in medicineor surgery, homoeopath, graduate of any veterinary college,dentist, vakil or advocate of the High Court, pleader, averageadjuster, statistical reporter, analyst, astrologer, shroff orbanian, freight broker or negotiator who has been in theprofession for more than 3 (three) years but less than 6 (six)years.
|
|
Two hundred rupees. |
| 61 |
As Kaviraj or Hakiin who has been in theprofession for 6 years or more but less than 9 years.
|
|
Two hundred rupees. |
| 62 |
As keeper of a laundry, the rent as charged bythe owner or the occupier of whose place of business or the fairletting value of whose place of business is Rs. 50 per mensem ormore but less than Rs. 100.
|
|
Two hundred rupees. |
| 63 |
As keeper of a hair dressing saloon, the rentas charged by the owner or the occupier of whose place ofbusiness or the fair letting value of whose place of business isRs. 50 per mensem or more but less than Rs. 100.
|
|
Two hundred rupees. |
| 64 |
As dyer or cleaner, the rent as charged by theowner or the occupier or whose place of business or the fairletting value of whose place of business is Rs. 50 per mensem ormore but less than Rs. 100.
|
|
Two hundred rupees. |
| 65 |
As dealer or seller of automobile spare parts,other than those mentioned elsewhere in this Schedule.
|
|
Two hundred rupees. |
| 66 |
As owner of a hire-purchase business, who isnot included in any other class.
|
|
Two hundred rupees. |
| 67 |
As owner of every taxi cab, luxury taxi cab,tempo van, matador which is used for carrying passenger or goodsfor hire.
|
|
Two hundred rupees. |
| 68 |
As keeper of a billiard room. |
|
Two hundred rupees. |
| 69 |
As owner of a music or dance school, the rentor fair letting value of which is Rs. 50 per mensem or more butless than Rs. 100.
|
|
Two hundred rupees. |
| 70 |
As insurance agent, mukhtear, who has been inprofession for 5 years or more.
|
|
Two hundred rupees. |
| 71 |
As a poddar or money changer. |
|
Two hundred rupees. |
| 72 |
As custom house agent, a private detective. |
|
Two hundred rupees. |
| 73 |
As plumber, electric fitter or gas fitter whohas been in the profession for more than 5 years.
|
|
Two hundred rupees. |
| 74 |
As professional draftsman, surveyor (includinga licensed building surveyor or measurer).
|
|
Two hundred rupees. |
| 75 |
As licensed shipping broker, boat supplier,labour supplier.
|
|
Two hundred rupees. |
| 76 |
As manufacturer's representative. |
|
Two hundred rupees. |
| 77 |
As marriage negotiator or caterer who is notpaying Income Tax.
|
|
Two hundred rupees. |
| |
Class V |
|
|
| 78 |
As medical practitioner, licenciate in medicineor surgery, homeopath, graduate of any veterinary college,dentist, vakil or advocate of the High Court, pleader, averageadjuster, statistical reporter, analyst, astrologer, shroff orbenian, freight broker or negotiator who has been in professionfor 3 years or less.
|
|
One hundred rupees. |
| 79 |
As Kabiraj or Hakim who has been in professionfor more than 3 years but less than 6 years.
|
|
One hundred rupees. |
| 80 |
As insurance agent, mukhtcar whose practice isbelow 5 years.
|
|
One hundred rupees. |
| 81 |
As order supplier, retail trader or shop keeperwho is not mentioned elsewhere in this Schedule.
|
|
One hundred rupees. |
| 82 |
As printer, lithographer, engraver, diesinker,xerox-copier, photographer, photo-typer, the rent as charged bythe owner or the occupier of whose place of business is lessthan Rs. 50.
|
|
One hundred rupees. |
| 83 |
As dyer or cleaner, the rent as charged by theowner or the occupier of whose place of business or the fairletting value of whose place of business is Rs. 20 per mensem ormore but less than Rs. 50.
|
|
One hundred rupees. |
| 84 |
As keeper of hair dressing saloon, the rent ascharged by the owner or the occupier of whose place of businessor the fair letting value of whose place of business is Rs. 20per mensem or more but less than Rs. 50.
|
|
One hundred rupees, |
| 85 |
As carriage dealer or horse dealer, the rent ascharged by the owner or the occupier of whose place of businessor the fair letting value of whose place of business is Rs. 20per mensem or more.
|
|
One hundred rupees. |
| 86 |
As plumber, electric fitter or gas fitter, whois not included in Class IV.
|
|
One hundred rupees. |
| 87 |
As keeper of a laundry, other than thosementioned elsewhere in this Schedule.
|
|
One hundred rupees. |
| 88 |
As owner of a steam ferry boat or steam cargoboat.
|
|
One hundred rupees. |
| 89 |
As palmist. |
|
One hundred rupees. |
| 90 |
As chalani trader or purchaser of goods inCalcutta for transport and sale beyond the limits of Calcutta.
|
|
One hundred rupees. |
| 91 |
As practicing apothecary. |
|
One hundred rupees. |
| 92 |
As owner of a music or dance school the rent orfair letting value of which is less than Rs. 50 per mensem.
|
|
One hundred rupees. |
| 93 |
As bond supplier or stamp vendor. |
|
One hundred rupees. |
| 94 |
As owner of every Auto-Rickshaw. |
|
One hundred rupees. |
| 95 |
As retail trader or shop keeper, the rent ascharged by the owner or the occupier of whose place of businessor the fair letting value of whose place of business is Rs. 10per mensem or more but less than Rs. 20.
|
|
Fifty rupees. |
| |
Class VI |
|
|
| 96 |
As keeper or an unsophisticated hair dressingsaloon, the rent as charged by the owner or the occupier ofwhose place of business or the fair letting value of whose placeof business is Rs. 10 per mensem or more but less than.Rs. 20.
|
|
Fifty rupees. |
| 97 |
As dyer or cleaner, the rent as charged, by theowner or the occupier of whose place of business or the fairletting value of whose place of business is Rs. 10 per mensem ormore but less than Rs. 20.
|
|
Fifty rupees. |
| 98 |
As Kabiraj or Hakim who has been in professionfor 3 years or less.
|
|
Fifty rupees. |
| 99 |
As fortune teller. |
|
Fifty rupees. |
| 100 |
As owner of a cargo boat or a passenger boat ora bullock or a buffalo cart which is let out on hire.
|
|
Fifty rupees |
| 101 |
As owner of three or more jin-rickshaws, cyclerickshaws, carriage or hand-carts, which are let out on hire.
|
|
Fifty rupees. |
| |
Class VII |
|
|
| 102 |
As keeper of a shop or other place of businessother than those mentioned elsewhere in this schedule.
|
|
Thirty rupees. |
| 103 |
As pedlar, vendor of goods. |
|
Thirty rupees. |
| 104 |
As owner of less than three jin-rickshaws,cycle rickshaws, carriage or hand-carts, which are let out onhire.
|
|
Thirty rupees. |
| 105 |
As petition writer or bill writer. |
|
Thirty rupees. |
IV
Tax on Advertisements[See section 124(1)]
| |
|
Per month Rs. P. |
Per year Rs. P. |
| 1 |
Advertisements on hoardings, walls or posts orin the form of non-illuminated sky-signs-
|
|
|
| |
(a) for a space up to 1 square meter |
.. |
12.00 |
| |
(b) for a space over 1 square meter and up to2.5 square meters
|
.. |
25.00 |
| |
(c) for every additional 2.5 square meters orless
|
.. |
20.00 |
| 2 |
Advertisement on cloth hung across streets orfootpaths-
|
|
|
| |
(a) in a street up to 6 meters wide |
1.00 (per running 30 centimeters) |
.. |
| |
(b) in a street over 6 meters wide |
1.50 (per running 30 centimeters) |
.. |
| 3 |
(i) Advertisements which are fixed to oragainst the wall or outer face of a building and
|
|
|
| |
(1) no part of which projection on or over astreet:
|
|
|
| |
(a) for a space up to 1 square meter |
.. |
12.00 |
| |
(b) for a space over 1 square meter and up to2.5 square meters
|
.. |
25.00 |
| |
(c) for every additional 2.5 square meters orless
|
.. |
20.00 |
| |
(2) which are placed in a position inclined tothe vertical or other-wise project on or over a street:
|
|
|
| |
(a) for space up to 1 square meter |
.. |
12.00 |
| |
(b) for a space over 1 square meter and up to2.5 square meters
|
.. |
25.00 |
| |
(c) for every additional 2.5 square meters orless
|
|
20.00 |
| |
(ii) Advertisement suspended over or acrossstreet-
|
|
|
| |
(a) for a space up to 1 square meter |
.. |
12.00 |
| |
(b) for a space over 1 square meter and up to2.5 square meters
|
.. |
25.00 |
| |
for every additional 2.5 square meters or less |
.. |
25.00 |
| 4 |
Advertisement hoarding standing blank butbearing the name of the advertiser or with the announcement 'Tobe let' displayed thereon-
|
|
|
| |
(a) for a space up to 1 square meter |
0.50 |
.. |
| |
(b) for a space over 1 square meter and up to 5square meters
|
1.00 |
.. |
| |
(c) for every additional 2.5 square meters orless 1.00
|
.. |
|
| 5 |
Advertisement board carried on vehicles (oradvertisements displayed on the body of vehicles)-
|
|
|
| |
(a) for a space up to 1 square meter |
.. |
20.00 |
| |
(b) for a space over 1 square meter and up to2.5 square meters
|
.. |
41.00 |
| |
(c) for a space over 2.5 square meters and up to5 square meters
|
.. |
75.00 |
| |
(d) for every additional 5 square meters or less |
.. |
75.00: |
|
Provided that in the case of a personadvertising in more than one vehicle at a time the total spaceadvertised in all the vehicles taken together shall be taken intoaccount for the purpose of determination of the tax.
|
|
*In addition to the usual amount on the basis ofthe surface area of the cloth, calculated at the rates as in itemI, reduced in terms of a month.
|
|
N.B. - If the advertisement board projects morethan sixty centimeters over or across street-Rs. 4 for everyadditional 30 centimeters in addition to the tax prescribedabove.
|
|
N.B. - If the board exceeds 15 centimeters inthickness 2 per 30 centimeters of the thickness in addition tothe tax above.
|
| 6 |
Illuminated advertisement boards carried onvehicles (for illuminated advertisements displayed on the body ofvehicles)-
|
|
|
| |
(a) for a space up to 2.4 square meters |
.. |
75.00 |
| |
(b) for a space over 2.5 square meters and up to5 square meters
|
.. |
150.00 |
| |
(c) for every additional 5 square meters or less |
.. |
150.00 |
| 7 |
Advertisement boards carried by sandwichboard-men-
|
|
|
| |
(a) for each board up to 1 square meter |
1.25 |
.. |
| |
(b) for each board over 1 square meter and up to2.5 square meters
|
2.50 |
.. |
| |
(c) for every additional 1 square meter or less |
1.25 |
.. |
| 8 |
Illuminated advertisement boards carried bysandwich board-men-
|
|
|
| |
(a) for each board up to 1 square meter |
2.50 |
.. |
| |
(b) for each board over 1 square meter and up to2.5 square in meters
|
5.00 |
.. |
| |
(c) for every additional 1 square meter or less |
2.50 |
.. |
| 9 |
Illuminated sky-signs and advertisements otherthan those referred to in items 6 and 8-
|
|
|
| |
(a) for a space over 2,000 square centimeters |
.. |
16.00 |
| |
(b) for a space over 2,000 square centimetersand up to 5,000 square centimeters
|
.. |
32.00 |
| |
(c) for a space over 5,000 square centimetersand up to 2.5 square meters
|
.. |
40.00 |
| |
(d) for every additional 2.5 square meters orless
|
.. |
40.00 |
|
N.B. - In the case of projected advertisementsin addition to the tax prescribed above, the same rate will applyregarding projection and thickness, as given in item 3 above,
|
| 10 |
Advertisement exhibited on screens by means oflantern slides or similar devices-
|
|
|
| |
(a) for a space up to 5,000 square centimeters |
.. |
64.00 |
| |
(b) for a space over 5,000 square centimetersand up to 2.5 square meters
|
.. |
80.00 |
| |
(c) for every additional 2.5 square meters orless
|
.. |
80.00 |
| 11 |
Posters on walls, hoardings, frames, posts,kiosks upon or in vehicles-
|
|
|
| |
(a) for a space not exceeding a single royal |
0.25 |
.. |
| |
(b) for a space not exceeding double royal |
0.50 |
.. |
| |
(c) for every additional 1 square meter |
0.37 |
.. |
| |
If a poster for which tax has already been paidhas to be replaced due to damage or otherwise before the expiryof the period for which the tax has been paid, a stamp may beaffixed to the new poster to the effect that it is covered by theoriginal receipt for payment, the number and date whereof shouldbe specified on the body of the poster:
|
|
|
| |
Provided that the previous approval of the ChiefExecutive Officer shall be taken before erecting such newposters.
|
|
|
| 12 |
Fly posters or hand-posters- |
|
|
| |
(a) of a size up to 96 square centimeters |
.. |
1 paise each |
| |
(b) of a size over 96 square centimeters and upto 192 square centimeters
|
.. |
2 paise each |
| |
(c) of a size over 192 square centimeters and upto 320 square centimeters
|
.. |
3 paise each |
| |
(d) of a size over 320 square centimeters and upto 480 square centimeters
|
.. |
5 paise each |
| |
(e) of every additional 96 square centimeters orless
|
.. |
1 paise each |
Explanation1. In calculating the space or area referred to above all the faces of the advertisement hoardings, boards, etc., utilized for purposes of display shall be taken into account:
Provided that in the case of a sky-sign, in addition to the above, the face surface of the supporting pillars or raised platforms, if any, below the actual displaying area shall also be taken into account.2. An advertisement shall not be deemed to be an illuminated advertisement within the meaning of this Schedule if such advertisement is illuminated merely by light which, in the opinion of the Chief Executive Officer, is not more than what is necessary to make the same visible at night.
V.
Parts of plant or of combination of plant and machinery in certain cases not to be excluded in calculating the annual value of any land or building[See section 102(4)]The following parts of a plant or combination of plant and machinery whenever and only to such extent as any such part is, or is in the nature of a building or structure:Acid Concentrators,Bins and Hoppers,Blast Furnaces,Burners, Forges, Furnaces, Kilns, Ovens and Stoves, Chambers,Absorption of gases or fumes,Aerographing and Spraying,Bleaching,Chemical Reaction,Conditioning or Treatment,Cooling,Dyeing,Dust or Fume Collecting,Fibre Separation (Wool Carbonizing),Fuming,Impregnating,Refrigerating,Sandblasting,Sterilizing,Sulphuric Acid,Chimneys,Cooking Ovens;Condensers and Scrubbers-Acid,Alkali,Gas,Oil,Tar;Coveyor Gantries;Cooling Ponds;Crane Gantries;Coupolas;Economizers;Elevators and Hoists;Evaporators;Fan Drifts;Floating Docks and Pontoons with any Bridges or Gangways not of a temporary nature used in connection therewith;Flues;Flumes and Conduits;Foundations, Settings, Gantries, Supports, Platforms and Stagings for plant and machinery;Gas-Holders,Producers and Generators,Purifiers and Cleaners;Head Gear-Mine, Quarry and Pit,Hydraulic Accumulators,Well;Pit, Beds and Bays-Casting,Cooling,Drop,Inspecting or Testing,Liming, Soaking, Tanning or other treatment settling;Rack;Refuse, Destructors and Incinerators;Resters;Ship Construction and Repair-Cradles,Grids,Slipways,Uprights;Silos;Stages, Staithes and Platforms for loading, unloading and handling materials;Stills;Superheaters;Tanks;Towers for-Absorption of gases or fumes,Chemicals Reaction,Cooling,Oil Refining and Condensing Treatment,Water,Transporter Gantries,Transverse and Turntables,Vats,Weighbridges,Wholes Masts.
VI
Penalties[See section 264]
| Section and sub-section, clause or proviso |
Subject |
|
Maximum fine or imprisonment that may beimposed
|
Maximum daily fine that may be imposed |
| 1 |
2 |
|
3 |
4 |
| Section 77, sub-section (3) |
Requisition by auditors to produce documents, toappear in person or to make and sign declaration to answerquestion or to submit statement.
|
|
Two hundred rupees. |
Fifty rupees. |
| Section 123 |
Default in payment of tax on profession, tradesand callings.
|
|
Three times the tax payable annually. |
Twenty-five rupees. |
| Section 125 |
Advertisement made without payment of taxes. |
|
One thousand rupees. |
One hundred rupees. |
| Section 129 |
Default in payment of tax on carriages andanimals.
|
|
Three times the tax payable annually. |
Twenty-five rupees. |
| Section 132, sub-sections (2) and (3) |
Default in furnishing statement and productionof books and accounts.
|
|
One hundred rupees. |
Ten rupees. |
| Section 157 |
Laying down service pipes from the mains of theCorporation without permission.
|
|
One thousand rupees or imprisonment for threemonths or both.
|
Fifty rupees. |
| Section 163 |
Construction of private streets, walls, fence,etc. on municipal drain, channel etc. without permission.
|
|
One thousand rupees. |
One hundred rupees. |
| Section 165, sub-section (1) |
Unlawful connection of house drain withmunicipal drain.
|
|
One thousand rupees. |
One hundred rupees. |
| Section 166 |
Requisition to owner to arrange for sufficientmeans of effectual drainage.
|
|
One thousand rupees. |
One hundred rupees. |
| Section 169 |
Throwing, emptying or turning certain mattersnot to be passed through municipal drains.
|
|
One thousand rupees. |
Fifty rupees. |
| Section 174, sub-section (3) |
Keeping or maintaining toilet or urinal forpublic use without permission.
|
|
Five thousand rupees. |
Fifty rupees. |
| Section 176, sub-section (2) |
Failure to provide privy, urinal, bathing orwashing place.
|
|
Five hundred rupees. |
Fifty rupees. |
| Section 177 |
Failure to provide privy or make alteration orsubstitution of service privy by other system.
|
|
Five hundred rupees. |
Fifty rupees. |
| Section 178, sub-section (1) |
Construction of cesspool in violation ofprovision.
|
|
Five hundred rupees. |
Twenty-five rupees. |
| Section 178, sub-section (2) |
Requisition on owner to fill up or removeunlawful cesspool.
|
|
Five hundred rupees. |
Twenty-five rupees. |
| Section 184, sub-section (2) |
Failure to comply with a notice for removal oralteration of verandah, platform,building, etc.
|
|
One thousand rupees. |
Fifty rupees. |
| Section 185 |
Failure to remove wall, fence, rail, platform,etc.
|
|
Five thousand rupees. |
Fifty rupees. |
| Section 186 |
Prohibition of tethering of animals and milkingof cattle.
|
|
Two hundred rupees. |
Ten rupees. |
| Section 187, sub-section (5) |
Construction or reconstruction in violation ofthe regular line of a street or building- line without properpermission.
|
|
One hundred rupees. |
.. |
| Section 191, sub-section (1) |
Utilization or sale of land for construction ofbuildings without provision for streets giving access to thesite.
|
|
One thousand rupees. |
.. |
| Section 193 |
Prohibition of making new streets. |
|
One thousand rupees. |
.. |
| Section 195 |
Unauthorized use of land as building site. |
|
Two thousand and five hundred rupees orimprisonment for six months or both.
|
One hundred rupees per square meter. |
| Section 199, sub-section (1) |
Unauthorized erection of a building. |
|
Two thousand and five hundred rupees orimprisonment for six months or both.
|
Two hundred rupees. |
| Section 200 |
Occupation of a building without a completioncertificate.
|
|
Five hundred rupees. |
Twenty-five rupees. |
| Section 201, sub-section (1) |
Change of the use of premises sanctioned forspecified purposes.
|
|
Two thousand and five hundred rupees orimprisonment for six months or both.
|
Two hundred rupees. |
| Section 230, sub-section (3) |
Failure to perform duties in the matter ofcollection of solid wastes.
|
|
Three hundred rupees. |
Twenty-five rupees. |
| Section 232, sub-section (1) |
Use, alteration, etc. of premises as godown's,warehouses, etc. without permission.
|
|
Two thousand and five hundred rupees orimprisonment for six months or both.
|
Two hundred rupees. |
| Section 233, sub-section (1) |
Establishing a factory without permission oraltering or extending the same otherwise than in conformity withthe conditions.
|
|
Two thousand and five hundred rupees orimprisonment for six months or both.
|
Two hundred rupees. |
| Section 234, sub-section (1) |
Keeping eating house, etc. without permission orotherwise than in conformity with a licence.
|
|
Two thousand and five hundred rupees orimprisonment for six months or both.
|
Two hundred rupees. |
| Section 235 |
Keeping open theaters, circuses, etc. withoutpermission or otherwise than in conformity with a licence.
|
|
One thousand rupees. |
One hundred rupees. |
| Section 238 |
Keeping open any private market, etc. other-wisethan in conformity with a licence.
|
|
Two thousand and five hundred rupees orimprisonment for six months or both.
|
Two hundred rupees. |
| Section 239, clause (a) |
Carrying on the trade of a butcher other-wisethan in conformity with a licence.
|
|
Two thousand and five hundred rupees orimprisonment for six months or both.
|
Two hundred and fifty rupees. |
| Section 239, clause (b) |
Prohibition of selling of flesh, fish or animalwithout licence.
|
|
Five hundred rupees. |
Twenty-five rupees. |
| Section 242 |
Prohibition of hawking, etc. otherwise than interms of a licence.
|
|
Five hundred rupees. |
Twenty-five rupees. |
| Section 243 |
Prohibition of carrying on trade of a butcher,fishmonger, etc. otherwise than in conformity with a licence.
|
|
Five hundred rupees. |
Twenty-five rupees. |
| Section 246 |
Prohibition of sale, etc. of adulterated ormisbranded food or drug.
|
|
Two thousand and five hundred rupees orimprison-ment for six months or both.
|
Two hundred rupees. |
| Section 247 |
Failure to register manufactory. |
|
Two thousand and five hundred rupees orimprisonment for six months or both.
|
Two hundred rupees. |
| Section 248 |
Prohibition of keeping adulterants in a placewhere butter, ghee, etc. are manufactured or stored.
|
|
One thousand rupees. |
Two hundred rupees. |
| Section 249, sub-section (2) |
Failure to provide protection to articles offood, frug, receptacle, etc.
|
|
Two hundred rupees. |
Fifty rupees. |
| Section 250 |
Keeping of shops, etc. otherwise than inconformity with a licence or failure to display the licence.
|
|
One thousand rupees. |
One hundred rupees. |
| Section 253 |
Failure to give information of dangerousdiseases.
|
|
One hundred rupees. |
.. |
| Section 256 |
Failure to take measures to prevent spread ofdangerous diseases.
|
|
One hundred rupees. |
.. |
| Section 258, sub-section (1) |
Non-registration of place for disposal of thedead and failure to deposit plan in municipal office.
|
|
One hundred rupees. |
.. |