Section 89 in Haryana Municipal Corporation Act, 1994
89. Components and rates of taxes of lands and buildings.
(1)Save as otherwise provided in this Act, taxes on lands and buildings in the Municipal area shall consist of the following, namely :-(a)a water tax at such percentage of the rateable value of lands and buildings as the Government may deem reasonable for providing water supply in the Municipal area or in lieu thereof water charges of such rate as may be decided by the Government from time to time;(b)[ a fire tax;] [Clause (b) substituted by Haryana Act No. 21 of 2013.](c)[***] [Clause (c) omitted by Haryana Act No. 21 of 2012.]Provided that the general tax may be levied on a graduated scale, if the Government so determines:Provided further that the general tax would not be leviable on the lands and buildings within the Lal Dora of villages forming Part of the Municipal area provided they are self occupied.(2)Notwithstanding anything contained in sub-section (1), the Government may exempt the certain classes or categories of persons or lands and buildings from the payment of the general tax.
