Section 132(1) in The Chhattisgarh Municipal Corporation Act, 1956
(1)For the purpose of this Act. the Corporation shall, subject to any general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipal Area, the following taxes, namely :-(a)a tax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of Sections 135, 136 and 138;(b)a water tax, in respect of lands and buildings to which a water supply is furnished from or which are connected by means of pipe with municipal water works;(c)a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city.(d)a general lighting tax, where the lighting of public streets and places is undertaken by the corporation;(e)a general fire tax, for the conduct and management of the fire service and for the protection of life and property in the case of fire;(f)a local body tax on the entry of such goods as may be declared by the State Government by notification in the Official Gazette into the municipal area for consumption, use or sale therein at a rate not exceeding four percent of the value of goods ;Provided that no local body tax shall be levied on the goods :-(i)brought by a person into the municipal area for his personal use or consumption; or(ii)brought by a registered dealer within the municipal area and transmitted within 15 days thereof-(a)to a registered dealer in any other local body; or(b)in the course of export out of the territory of India; or(c)in the course of inter-state trade outside the state.(iii)specified in the Schedule to the Chhattisgarh Sthaniya Kshctron Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976).
