Section 127(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)In addition to the taxes specified in sub-section (1) the Corporation may for the purposes of this Act and subject to the provisions thereof impose any of the following taxes, namely:-[***] [Clause (a) deleted by The Bombay Provincial Municipal Corporation (Gujarat Second Amendment) Act, 2007 (2 of 2007). Prior to its deletion it was read as '(a) Octroi on goods other than motor spirit as defined in the Bombay Sales of Motor Spirit Taxation Act, 1958] (Bombay LXVI of 1958);](b)[ Subject to and in accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President's Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;] [Added by The Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2008 (10 of 2008).](c)a tax on dogs,(d)a theatre tax(e)a toll on animals and vehicles [***] [The words and figures 'other than motor vehicles or trailers, save as provided in section 14 of the Bombay Motor Vehicles Tax Act, 1935' were deleted by Bombay 65 of 1958, Section 25, Third Schedule] entering the City;[[(f) any other tax [not being] [Clause (f) of sub-section (2) of section 127 stood unmodified by the Bombay Adaptation of Laws (State and Concurrent Subjects) Order, 1956.] [***] [The words 'a tax on professions, trades, callings and employments or' deleted by The Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2008 (10 of 2008).] [a tax on payments for admission to any entertainment] [These words were inserted by Gujarat 16 of 1977, Schedule Sr. No. 1.] [or octroi] [These words were inserted by The Bombay Provincial Municipal Corporations (Gujarat Second Amendment) Act, 2007 (Guj 22 of 2007), section 3(ii).] which the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Legislature has power under the [Constitution] [This word was substituted for the portion 'Government' of India Act, 1935', by the Adaptation of Laws Order, 1950.] to impose in the [State] [This word was substituted for the word 'Province' by the Adaptation of Laws Order, 1950.]].
