Section 170(1) in Kolkata Municipal Corporation Act, 1980
(1)The Corporation shall, for the purposes of this Act, have the power to levy the following taxes(a)a [property tax] [Substituted by section 2, ibid, w.e.f. 23.3.2001, for the words 'consolidated rate.] on lands and buildings,(b)[ xxx ] [Clause (b) omitted by section 3 of the Calcutta Municipal Corporation (Amendment) Act, 1992 (West Bengal Act No. 9 of 1992), w.r.e.f. 1.4.1990.](c)a tax on advertisements other than the advertisements published in newspapers [ xxx ] [The word "and" omitted by section 5(1) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.](d)a [toll,] [Substituted by section 5(2), ibid, w.e.f. 15.5.1984, for the word "toll" .]([(e) a tax on cart, and [Clauses (e) and (f) inserted by section 5(3), ibid, w.e.f. 15.5.1984.](f)a tax on carriage.]
