Section 114(1) in The City of Nagpur Corporation Act, 1948
(1)For the purposes of this Act, the Corporation shall impose -(a)[ property taxes] [Clause (a) was substituted for the original and clauses (b), (c) and (d) were deleted by Maharashtra 13 of 1992, Section 11.];[* * *] [Clause (a) was substituted for the original and clauses (b), (c) and (d) were deleted by Maharashtra 13 of 1992, Section 11.](e)a cess on animals or goods brought within the City for sale, consumption or use therein.
