Section 172 in Uttar Pradesh Municipal Corporation Act, 1959
172. Taxes to be imposed under this Act.
(1)For the purposes of this Act and subject to the provisions thereof and of Article 285 of the Constitution of India the Corporation shall impose the following taxes, namely,(a)property taxes;(b)a tax on vehicles other than mechanically propelled vehicles, and other conveyances plying for hire or kept within the City or on boats moored therein;(c)[ a tax on helicopters or any other type of planes, when they land on or take off from the helipads, airports, airsteps (sic airstrip) or places made for this purpose situated within the Corporation. The tax so imposed shall be paid by the airport authority or person or persons, or managers, or director or institution or department or agency involved in the maintenance, management and supervision of the airport, airstrip, helipad or the place as the case may be;] [Substituted by U.P. Act 38 of 2006, S. 6.](d)a tax on trades and professions;(e)a tax on deeds of transfer of immovable property situated within the city;(f)a tax on vacant land situated within the city;](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, -(a)[ a tax on callings and on holding a public or private appointment;] [Substituted by U.P. Act 38 of 2006, S. 6.](b)[* * *] [Omitted by U.P. Act 9 of 1991 (w.e.f. 01-08-1990).](c)[* * *] [Omitted by U.P. Act 9 of 1991 (w.e.f. 01-08-1990).](d)[* * *] [Omitted by U.P. Act 9 of 1991 (w.e.f. 01-08-1990).](e)a tax on dogs kept within the City;(f)a betterment tax;(g)[* * *] [Omitted by U.P. Act 38 of 2006, S. 6.](h)a tax on advertisements not being advertisements published in newspapers;(i)a theatre tax; and(j)[* * *] [Omitted by U.P. Act 9 of 1991 (w.e.f. 01-08-1990).][* * *] [Omitted by U.P. Act 9 of 1991 (w.e.f. 01-08-1990).](3)The Corporation taxes shall be assessed and levied in accordance with the provisions of this Act and the rules and bye-laws framed thereunder.(4)Nothing in this section shall authorize the imposition of any tax which the State Legislature has no power to impose in the State under the Constitution of India:Provided that where any tax was being lawfully levied in the area included in the City immediately before the commencement of the Constitution of India such tax may continue to be levied and applied for the purposes of this Act until provision to the contrary is made by Parliament.Property Taxes
