Section 136 in Arunachal Pradesh Municipal Act, 2007
136. Tax on deficits of parking spaces in nonresidential buildings.
(1)The Municipality may, by regulations, levy a tax on the deficits in the provision for parking spaces require for different types of vehicles in any non-residential building.(2)The amount of tax shall be determined by multiplying the quantum of such deficit in the area of parking spaces by the unit area value of land in the case of open parking spaces or by the unit area value of covered space of a building in the case of covered parking spaces, as the case may be, as determined for the levy of property tax under this Act.
