Section 145 in Gauhati Municipal Corporation Act, 1971
145. Levy of Surcharge on tax.
- The Corporation may levy, with the sanction of the Government, a surcharge on any tax other than taxes on professions, trades and callings, levied by the Corporation for the purpose of providing any specific civil service or amenity:Provided that no such surcharge shall be levied if a tax or cess is already being levied for the same purpose by the Corporation.
