Section 127(1) in The M.P. Municipalities Act, 1961
(1)For the purpose of this Act, the Council shall, subject to any general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipal area, the following taxes, namely ;-](a)a lax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of Sections 126, 127-A and 129;(b)a water tax, in respect of lands and buildings to which water supply is furnished from or which are connected by means of pipe with municipal water works;(c)a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city;(d)a general lighting tax, where the lighting of public streets and places is undertaken by the Council;(e)a general fire tax, for the conduct and management of the fire service anil for the protection of life and property in the case of fire;(f)[a tax on entertainments and amusements provided by any person into a municipal area;] [Substituted by M.P. Act No. 28 of 2018, dated 25.7.2018.]Provided that no local body tax shall be levied on the goods ;-(i)brought by a person into the municipal area for his personal use or consumption; or(ii)brought by a registered dealer within the municipal area and transmitted within 15 days thereof-(a)to a registered dealer in any other local body; or(b)in the course of export out of the territory of India; or(c)in the course of inter state trade outside the state.(iii)specified in the Scheduled to the Madhya Pradesh Sthaniya Kshctron Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976);[***] [Deleted '(2) Notwithstanding anything contained in clause (f), if in the opinion of the State Government it is expedient to do so, it may delegate the power to the Council to declare the goods on which local body tax shall be levied and the rates thereof.' by M.P. Act No. 28 of 2018, dated 25.7.2018.]
