Section 127 in The Maharashtra Municipal Corporations Act, 1949
127. Taxes to be imposed under this Act. - (1) For the purposes of this Act, the Corporation shall impose the following taxes, namely :-
(a)property taxes;(b)a tax on vehicles, boats and animals.(2)In addition to the taxes specified in sub-section (1) the Corporation may for the purposes of this Act and subject to the provisions thereof impose any of the following taxes, namely :-[(a), (aa) and (aaa) ***;](b)[* * * * * *](c)a tax on dogs,(d)a theatre tax;(e)a toll on animals and vehicles [* * *] entering the City;[(f)] any other tax [not being a tax on professions, trades, callings and employments] which the [State] Legislature has power under the [Constitution] to impose in the [State][(2A) Notwithstanding anything contained in sub-section (1) or sub-section (2), no tax or toll shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Act, 1958.](3)The municipal taxes shall be assessed and levied in accordance with the provisions of this Act and the rules.[(4)] Nothing in this section shall authorise the imposition of any tax which the [State] Legislature has no power to impose in the [State] under the [Constitution]
