Section 123 in Siliguri Municipal Corporation Act, 1990
123. Tax on professions trades and callings.
(1)Every person, who exercises or carries on in Siliguri either by himself or by an agent or by a representative, any of the professions, trades or callings mentioned in Schedule III, shall, before the first day of July in each year or within one month of his taking up such profession, trade or calling, as the case may be, pay annually a tax thereon at the rate mentioned in that Schedule:Provided that the payment of such tax shall not be deemed to affect the liability of such person to take out a licence under the provision of any law in force for the time being.(2)The Chief Executive Officer may require the owner or the occupier of any building or place or any person subject to any tax under this Act or any person who exercises or carries on any profession, trade or calling to furnish such statement, books of accounts or information as may be prescribed.(3)The Corporation may by regulations provide for the manner of imposition of tax on professions, trades or callings and for payment, refund or remission of such tax.E. Tax on advertisements
