(1)The Board of Councilors 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 the newspapers,(c)a tax on cart.(d)a tax on carriage,(e)[toll on - [Substituted by the West Bengal Act 32 of 1997. w.e.f. 18.3.1998, for '(e) toll on ferries and bridges'.](i)ferry,(ii)bridge, and(iii)[ heavy truck which shall be a heavy goods vehicle, within the meaning of clause (16) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988), plying on a 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 and the bye-laws made thereunder.
