Section 127(2) in The Bombay Provincial Municipal Corporations Act, 1949
(2)In addition to the taxes specified in sub-section (1) the Corporation may for the purposes of this Act and subject to the provisions thereof impose any of the following taxes, namely:-[***][(b) Subject to and in accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;](c)a tax on dogs,(d)a theatre tax(e)a toll on animals and vehicles [***] entering the City;[(f) any other tax [not being] [***] [a tax on payments for admission to any entertainment] [or octroi] which the [State] Legislature has power under the [Constitution] to impose in the [State].[(2A) Notwithstanding anything contained in sub-section (1) or sub-section (2), no tax or toll shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Act, 1958 (Bombay LXV of 1958).]
