Section 147 in Gauhati Municipal Corporation Act, 1971
147. Components and rates of property taxes.
- Save as otherwise provided in this Act, the property tax shall be levied on lands and buildings in each holding and shall consist of the following, namely: -(a)A water tax of such percentage of the rateable value of lands and buildings as the Corporation may deem reasonable for providing water supply in the city;(b)A scavenging tax of such percentage of the rateable value of lands and buildings as the Corporation may deem reasonable for providing for the collection, removal and disposal by municipal agency of all filth and polluted and obnoxious matter from latrines, urinals and cesspools and for efficiently maintaining and repairing the municipal drains constructed or used for the reception or conveyance of such filth or polluted and obnoxious matter;(c)A lighting tax of such percentage of the rateable value of lands and buildings as the Corporation may been reasonable for providing for defraying the expenses necessary for the lighting of the city;(d)A general tax of not less than ten and not more than twenty-five per cent of the rateable value of lands and buildings;provided that the Corporation may when fixing the rate at which the general tax shall be levied during any year, determine that the rate leviable in respect of lands and buildings or portions of lands and buildings in which any particular class of trade or business is carried on shall be higher than the rate determined in respect of other lands and buildings by an amount not exceeding one half of the rate so fixed.Explanation. - Where any portion of a land or buildings is liable to a higher rate such portion shall be deemed to be a separate property for the purpose of municipal taxation.
