Section 114 in The City of Nagpur Corporation Act, 1948
114. Taxes to be imposed under this Act. - (1) For the purposes of this Act, the Corporation shall impose -
[(a) property taxes];[* * *](e)a cess on animals or goods brought within the City for sale, consumption or use therein.(2)In addition to the taxes mentioned in sub-section (1) the Corporation may, with the previous approval of the State Government and for the purposes of this Act, impose any of the following taxes, namely :-[(a) * * *](b)a tax payable by the owners on all or any vehicles or animals, used for riding, driving, draught, or burden, or on dogs where such vehicles, animals or dogs are kept within the City;(c)a toll on vehicles and animals used as aforesaid entering the City and on boats moored within the City;(d)fees on the registration of cattle sold within the City;(e)a lighting rate where the lighting of public streets, places and buildings is undertaken by the Corporation;(f)market dues on persons exposing goods for sale in any market or in place belonging to or under the control of the Government, the Nagpur Improvement Trust or of the Corporation; and(g)any other tax [(not being a tax on professions, trades, calling and employments)] which the State Legislature has power to impose in the State under [the Constitution] :[Provided that no tax or toll shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Tax Act, 1958].(3)The State Government may, by rules made under this Act, regulate the imposition, assessment and collection of taxes under this section and specify maximum amounts of rates for any tax and for preventing evasion of assessment and payment of taxes.
