Section 7(1) in The Capital of Punjab (Development and Regulation) Act, 1952
(1)For the purposes of providing maintaining or continuing any amenity at Chandigarh the [Central Government] [Substituted for the words 'State Government' by the Punjab Reorganisation (Chandigarh) (Adaptation of Laws on State and Concurrent Subjects) Order, 1968.] may levy such fees or taxes as it may consider necessary (which shall be in addition to any free or tax for the time being leviable under any other law) in respect of any site or building on the transferee or occupier thereof.
