Section 102 in West Bengal Municipal Corporation Act, 2006
102. Power to impose tax.
(1)The Corporation shall, for the purposes of this Act, have the power to levy the following taxes. -(a)a property tax on lands and buildings,(b)a tax on advertisements, other than advertisements published in newspapers.(c)a tax on carts. carriages and animals, and(d)toll on-(i)ferry,(ii)bridge, and(iii)heavy truck which shall be a heavy goods vehicle, and bus which shall be a heavy passenger motor vehicle, within the meaning of the Motor Vehicles Act, 1988, (59 of 1988), plying on public street.(2)The levy, assessment and collection of taxes mentioned in sub-section (1) shall be in accordance with the provisions of this Act and the rules, the regulations, and the bye-laws made thereunder.
