Section 132(6) in The M.P. Municipal Corporation Act, 1956
(6)In addition to the taxes specified in sub-section (1), the Corporation may, for the purpose of this Act, subject to any general or special order which the State Government may make in this behalf, impose any of the following taxes, namely :-(a)a latrine or conservancy tax payable by the occupier or owner upon private latrines, privies or cesspools or open premises or compounds cleansed by Corporation agency:(b)a drainage tax, where a system of drainage has been introduced:(c)a tan on persons exercising any profession or art or carrying on any trade or calling within the city;[(d-e) x x x] [[Omitted by M.P. Act No. 29 of 2003, Prior to omission clause (d) and (e) reads as under-'(d) a tax payable by the owners on all or any vehicles or animals used tor riding, driving draught or burden or on dogs, where such vehicles, animals or dogs are used within the city, whether they are actually kept within the city or not;(e)a toll on vehicles and animals used as aforesaid entering the city but not liable to taxation under clause (d).']](f)lees on the registration of cattle sold within the city;(g)market dues on persons exposing goods for sale in any market or in any place belonging to or under the control of the Government or of the Corporation;(h)a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Corporation;(i)a tax on pilgrims resorting periodically to a shrine within the limits of the Corporation;(j)a tax on persons occupying houses, buildings or lands within the limits of the Corporation according to their circumstances and property;(k)a toll on new bridge constructed by the Corporation;(l)a lax on advertisements other than advertisements published in newspapers;(m)a tax on theatres, theatrical performances and other shows for public amusement;(n)a terminal lax on goods or animals exported from the limits of the Corporation; and(o)any other tax which the State Government has power to impose under the Constitution of India, with the prior approval of the State Government.
