- It shall be lawful for the [State Government] [Words substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950.] at any time after the commencement of this Act, to cause to be levied for the purposes of this Act all or any of the following taxes :-(i)[ (1) a tax of not more than one-half per cent, on the annual valuation of all lands and buildings in Calcutta (excluding Tollygunge), as determined by the Corporation of Calcutta under Chapter XI of the Calcutta Municipal Act, 1951;] [[Clause (1) substituted by W.B. Act 19 of 1959, which was earlier as under :-'(i) a tax of not more than one-half per cent, on the annual valuation of all lands and buildings in Calcutta as determined by the Corporation of Calcutta under Chapter X of the Calcutta Municipal Act, 1923;']](2)a tax of not more than one-quarter per cent, on the annual valuation of all lands and buildings in Tollyguange as determined under the Calcutta Municipal Act, 1951, read with any notifications or orders issued or made under section 595 thereof;(ia)[ a tax of not more than one-quarter per cent, on the annual valuation of all lands and buildings in the municipality of Howrah as determined under Chapter X of the Calcutta Municipal Act, 1923, as extended to the municipality of Howrah and, until such valuation is made under that Act, on the annual rateable value of holdings situated within that municipality as determined under section 96 of the Bengal Municipal Act, 1884, and continued under the provisions of the Bengal Municipal Act, 1932;] [Clause (ia) inserted by Bengal Act 5 of 1936.](ii)a tax of not more than one-quarter per cent, on the annual rateable value of holdings situated within [the South Suburban Municipality] [Words 'within the Tollygunge and South Suburban municipalities' first substituted for the words 'within the municipalities of Howrah and Tollygunge and within the South Suburban municipality' by Bengal Act 5 of 1936, then the words 'the South Suburban Municipalities' substituted for the words 'the Tollygunge and South Suburban municipalities' by W.B. Act 19 of 1959.] as determined by the Municipal Commissioners, under section 96 of the Bengal Municipal Act, 1884, [and, on the annual valuation of all lands and buildings situated within the Garden Reach Municipality constituted under the Garden Reach Municipality Act, 1932, as continued under section 13 of that Act, and thereafter on the annual rateable value of holdings situated within that municipality as determined under the Bengal Municipal Act, 1932:] [Words inserted by Bengal Act 5 of 1936.][Provided that the tax referred to in clause (i), (ia) or (ii) shall not be levied] [Proviso inserted by Bengal Act 5 of 1936.] -(a)on any land, building or holding which is exempt under the Calcutta Municipal Act, 1923 [as extended to the Municipality of Howrah or the Calcutta Municipal Act, 1951] [Words inserted by W.B. Act 19 of 1959.], from the consolidated rate or under the Bengal Municipal Act, 1932, from the rate on holdings, as the case may be; and(b)on any municipal property which is not intended to be let out to tenants or for otherwise deriving an income therefrom;(iii)[ a tax of not more than three naye paise on every quintal of goods except salt, manganese ore, coal and coke, conveyed on the Eastern Railway and the South Eastern Railway into or from Howrah Station;] [Clause (iii) substituted by W.B. Act 23 of 1962.]Explanation. - In this clause 'quintal' means one hundred kilograms;(iv)a tax of not more than [two naye paise on every passenger] [Words substituted for the words 'three pies on every passenger' by W.B. Act 23 of 1962.] on those railways brought to or taken from the said station:Provided that the said tax may in the case of passengers taking suburban season tickets be calculated at the rate of [twenty five naye paise] [Words substituted for the words 'four annas' by W.B. Act 23 of 1962.] per mensem for each such ticket or at such lower rate as the [State Government] [Words substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950.] may, by notification, prescribe;(v)a tax at the rate of [three naye paise] [Words substituted for the words 'six pies' by W.B. Act 23 of 1962.] in the case of a first class passenger, and at the rate of [two naye paise] [Words substituted for the words 'three pies' by W.B. Act 23 of 1962.] in the case of a second class passenger travelling by [any steam-vessel plying as a ferry within, or partly within and partly without, the limits of the Port of Calcutta] [Words substituted for the words, brackets, figures and letters 'the ferry service established by the Commissioners for the Port of Calcutta under the provisions of clause (7a) of section 35 of the Calcutta Port Act, 1890.' by Bengal Act 5 of 1936.], in respect of each single journey so made by him, the fare of which is [six naye paise or more] [Words substituted for the words 'one anna or more' by W.B. Act 23 of 1962.]; [*] [Word 'and' omitted by Bengal Act 5 of 1936.][Provided that the said tax may, in the case of passengers taking season tickets, be calculated at the rate of] [Proviso inserted by Bengal Act 5 of 1936.] [fifty naye paise] [Words substituted for the words 'eight annas' by W.B. Act 23 of 1962.] per mensem for each such first class ticket and at the rate of [twenty-five naye paise] [Words substituted for the words 'four annas' by W.B. Act 23 of 1962.] per mensem for each such second class ticket or at such lower rate as the [State Government] [Words substituted by the Government India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950.] may, by notification, prescribe; and[* * * * *] [[Clause (vi) omitted by W.B. Act 23 of 1962. The clause was as under :-'(vi) a tax on all or any classes of vehicle within Calcutta and the municipalities named in clause (ii) after consideration of the views of the Corporation of Calcutta or the Commissioners of the municipality concerned, as the case may be, at such rates as the Local Government may, by notification, prescribe.'.]][Explanation. - In this section and in section 9 the word "steam-vessel" means every description of vessel propelled wholly or in part by the agency of steam and includes a vessel which is propelled by electrical or mechanical power.] ['Explanation' inserted by Bengal Act 5 of 1936.]
