(1)The Municipality may from time to time, at a meeting convened expressly for the purpose of which due notice shall have given subject to the provisions of this Act [* * *] [Omitted vide Orissa Act No. 20 of 1968 w.e.f. 1.8.1968.] impose within the limits of the Municipal area the following taxes and fees or any of them :(a)a tax on holding situated within the Municipality assessed on their annual value;(b)a latrine tax on the annual value of holdings;(c)a water-tax on the annual value of holdings;(d)a lighting tax on the annual value of the holdings;(e)a drainage tax on the annual value of holdings;(f)a tax on carriages, carts, horses and other animals named in the Third Schedule;(g)a tax on profession, art and callings as may be prescribed;(h)a poll tax subject to such maximum and minimum rates, as may be prescribed, on animals, carts and carriages other than motor vehicles carrying goods or passenger and entering the Municipality where a festival or fair is held and notified by the Municipality for the purpose;(i)a fee on registration of dogs;(j)a fee on vessels moved within the limits of the Municipal area at ghats or lending places constructed and maintained by the Municipality;(k)any other tax which the Municipality is empowered to impose under any law for the time being in force;(kk)[ an octroi on goods brought within the limits of a Municipal area for consumption, use of sale therein;] [Inserted vide Orissa Act No. 3 of 1954.](l)any other fee for services rendered by the Municipality under the Act for the health, safety and convenience of residents :[Provided that no such imposition as are referred to in [Clause (kk) shall be made without the sanction of the State Government.] [Inserted vide Orissa Act No. 20 of 1968.](2)(a)Notwithstanding anything contained in Sub-section (1) and save as otherwise provided in Clause (b) the Municipality shall in the case of lands which are hot used exclusively for agricultural purposes and are not occupied by or adjacent and appurtenant to buildings, levy the taxes mentioned in Clauses (a),(b),(c),(d) and (e) of Sub-section (1) at such percentage, of the capital value of such lands or at such rates with reference to the extent of such lands as it may fix :Provided that such percentage or rates shall not exceeds the maximum, if any, fixed by the State Government and that the capital value of such lands shall be determined in such manner as may be prescribed.(b)In the case of railway lands, situated within a Municipal area which are not used exclusively for agricultural purposes and are not occupied by the adjacent and appurtenant to buildings, the Municipality shall levy these taxes on the annual values of such lands, and the State Government shall have power to make rules regarding the manner in which, the person or persons by whom and the intervals at which,, the annual value of such lands shall be estimated or revised and they may also by such rules restrict or modify the application of the provisions contained in this Chapter.(3)[(a) The Municipality may, in the case of lands used exclusively for agricultural purposes, levy the tax mentioned in Clause (a) of Sub-section (1) at such proportion as it may fix on the annual value of such lands.] [Substituted vide Orissa Act No. 12 of 1953.](b)If such lands be occupied by tenants, the Municipality shall levy the taxes in equal shares, from the land-holder and the tenant respectively.
