Section 90(2) in The Punjab Municipal Corporation Act, 1976
(2)Subject to the prior approval of the Government the Corporation may, for the purposes of this Act, in addition to the taxes specified in sub- section (1), levy,-(a)a tax on professions, trades, callings and employments; and(b)any other tax which the State Legislature has power to impose under the Constitution :Provided that no tax shall be imposed under this sub-section unless an opportunity has been given in the prescribed manner to the residents of the City to file objections and the objections, if any, thus received have been considered.
