Section 144(1) in Gauhati Municipal Corporation Act, 1971
(1)For the purposes of this Act, the Corporation shall impose following taxes, namely: -(a)Property taxes;(b)A tax on draught animals, vessels and vehicles other than those mechanically propelled;(c)A tax on theatres theatrical performance and other shows for public amusement;(d)A tax on advertisement other than advertisements published in the newspapers;(e)A duty on the transfer of property;(f)A tax on profession, trades and calling.
