(2)a tax of not more than one-quarter per cent, on the annual valuation of all lands and buildings in Tollyguange as determined under the Calcutta Municipal Act, 1951, read with any notifications or orders issued or made under section 595 thereof;[(ia) a tax of not more than one-quarter per cent, on the annual valuation of all lands and buildings in the municipality of Howrah as determined under Chapter X of the Calcutta Municipal Act, 1923, as extended to the municipality of Howrah and, until such valuation is made under that Act, on the annual rateable value of holdings situated within that municipality as determined under section 96 of the Bengal Municipal Act, 1884, and continued under the provisions of the Bengal Municipal Act, 1932;](ii)a tax of not more than one-quarter per cent, on the annual rateable value of holdings situated within [the South Suburban Municipality] as determined by the Municipal Commissioners, under section 96 of the Bengal Municipal Act, 1884, [and, on the annual valuation of all lands and buildings situated within the Garden Reach Municipality constituted under the Garden Reach Municipality Act, 1932, as continued under section 13 of that Act, and thereafter on the annual rateable value of holdings situated within that municipality as determined under the Bengal Municipal Act, 1932:][Provided that the tax referred to in clause (i), (ia) or (ii) shall not be levied] -(a)on any land, building or holding which is exempt under the Calcutta Municipal Act, 1923 [as extended to the Municipality of Howrah or the Calcutta Municipal Act, 1951], from the consolidated rate or under the Bengal Municipal Act, 1932, from the rate on holdings, as the case may be; and(b)on any municipal property which is not intended to be let out to tenants or for otherwise deriving an income therefrom;[(iii) a tax of not more than three naye paise on every quintal of goods except salt, manganese ore, coal and coke, conveyed on the Eastern Railway and the South Eastern Railway into or from Howrah Station;]Explanation. - In this clause 'quintal' means one hundred kilograms;(iv)a tax of not more than [two naye paise on every passenger] on those railways brought to or taken from the said station:Provided that the said tax may in the case of passengers taking suburban season tickets be calculated at the rate of [twenty five naye paise] per mensem for each such ticket or at such lower rate as the [State Government] may, by notification, prescribe;(v)a tax at the rate of [three naye paise] in the case of a first class passenger, and at the rate of [two naye paise] in the case of a second class passenger travelling by [any steam-vessel plying as a ferry within, or partly within and partly without, the limits of the Port of Calcutta], in respect of each single journey so made by him, the fare of which is [six naye paise or more]; [*][Provided that the said tax may, in the case of passengers taking season tickets, be calculated at the rate of] [fifty naye paise] per mensem for each such first class ticket and at the rate of [twenty-five naye paise] per mensem for each such second class ticket or at such lower rate as the [State Government] may, by notification, prescribe; and[* * * * *][Explanation. - In this section and in section 9 the word "steam-vessel" means every description of vessel propelled wholly or in part by the agency of steam and includes a vessel which is propelled by electrical or mechanical power.]
