Section 127 in The Chhattisgarh Municipalities Act, 1961
127. Taxes to be imposed under this Act.
- [(1) For the purpose of this Act, the Council shall, subject to any general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipal Area, the following taxes, namely:-(a)a tax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of Sections 126, 127-A and 129;(b)a water tax, in respect of lands and buildings to which a water supply is furnished from or which are connected by means of pipe with municipal water works;(c)a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city;(d)a general lighting tax, where the lighting of public streets and places is undertaken by the Council;(e)a general fire tax, for the conduct and management of the fire service and for the protection of life and property in the case of fire;(f)a local body tax on the entry of such goods as may be declared by the State Government by notification in the Official Gazette into the municipal area for consumption, use or sale therein at a rate not exceeding four percent of the value of goods:Provided that no local body tax shall be levied on the goods-(i)brought by a person into the municipal area for his personal use or consumption; or(ii)brought by a registered dealer within the municipal area and transmitted within 15 days thereof-(a)to a registered dealer in any other local body; or(b)in the course of export out of the territory of India; or(c)in the course of inter-state trade outside the State.Explanation. - For the purposes of this clause, the expression "registered dealer" shall have the same meaning as assigned to it in the Chhattisgarh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995);(iii)specified in the Schedule to the Chhattisgarh Sthaniya Kshetron Me Mai Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976).(2)Notwithstanding anything contained in clause (f), if in the opinion of the State Government it is expedient to do so, it may delegate the power to the Council to declare the goods on which local body tax shall be levied and the rates thereof.(3)The mode of assessment and collection of the local body tax shall be such as may be prescribed.(4)The water tax under clause (b) of sub-section (1) shall be charged,-(a)on buildings and lands which are exempted from property tax, at a rate as shall be determined by the Council subject to a minimum rate as may be prescribed by the State Government;(b)on buildings and lands which are not exempted from property tax, at a minimum rate as determined in clause (a) plus such percentage of the property tax, as shall be determined by the Council:[Provided that the water tax under clause (b) of sub-section (1) shall not be levied on building and land owned by freedom fighters during their life time, if they are exempted from Income Tax and the water connection is for domestic purpose and which does not exceed half inch connection.] [Substituted by M.P. Act No. 18 of 1997. *Now Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005).](5)The taxes under clauses (c), (d) and (e) of sub-section (1) shall be levied at a consolidated rate as under:-(a)on buildings and lands which are exempted from property tax at a rate as determined by the Council subject to a minimum and maximum rate as may be prescribed by the State Government;(b)on buildings and lands which are not exempted from property tax at a minimum rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Council.(6)In addition to the taxes specified in sub-section (1), the Council 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 Council agency;(b)a drainage tax, where a system of drainage has been introduced;(c)a tax on persons exercising any profession or art or carrying on any trade or calling within the city;(d)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 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)fees 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 Council;(h)a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Council;(i)a tax on pilgrims resorting periodically to a shrine within the limits of the Council;(j)a tax on persons occupying, houses, buildings or lands within the limits of the Council according to their circumstances and property;(k)a toll on new bridge constructed by the Council;(l)a tax on advertisements other than advertisements published in newspapers;(m)a tax on theatres, theatrical performances and other shows for public amusement;(n)a terminal tax on goods or animals exported from the limits of the Council; and(o)any other tax which the State Government has power to impose under the Constitution of India, within the prior approval of the State Government;(7)Subject to the provisions of Article 277 of the 'Constitution of India, any tax which immediately before the commencement of this Act was being lawfully levied by the Council, may, notwithstanding that such tax is not specified in subsection (1) or (6), continue to be levied by the Council.(8)The imposition of any tax under this Section shall be subject to the provisions of this Act and of any other enactment for the time being in force.(9)The State Government may, by notification, in the Official Gazette, prescribe the maximum and minimum rate of any tax specified in this Section, subject to which the Council shall determine the rate of such tax.(10)Notwithstanding anything contained in this Chapter, the Council may impose upon properties specified in clause (a) of Section 136, all or any of the taxes specified in clauses (b), (c) and (d) of sub-section (1) and clause (b) of subsection (6) at a rate, in excess of the rate at which such tax is imposed, on other properties under the respective clauses, as the State Government may, by notification, specify.]
