Section 99(1) in The Gujarat Municipalities Act, 1963
(1)Subject to any general or special orders which the State Government, may make in this behalf and to the provisions of section 101 and 102, a municipality may impose for the purposes of this Act any of the following taxes, namely:-(i)a tax on building or lands situate within the municipal borough to be based on [carpet area] [Substituted for 'annual letting value or the capital value or percentage of capital value' by The Gujarat Municipalities (Amendment) Act, 2007, section 3.] of the buildings or lands or both;(ii)a tax on all vehicles, boats or animals used for riding, draught or burden and kept for use within the said borough, whether they are actually kept within or outside the said borough;Provided that where a motor vehicle is kept for use within the said borough as well as another municipal borough, it shall be liable to be taxed only by the municipality within or nearest to, whose limits such vehicle is actually kept;(iii)a toll on vehicles and animals used as aforesaid, entering the said borough but not liable to taxation under clause (ii) of this sub-section;[****] [Clause (iv) was deleted by Gujarat 14 of 2001, section 4(1).](v)a tax on dogs kept within the said borough;(vi)a special sanitary cess upon private latrines, premises or compounds cleansed by municipal agency, after notice given as hereinafter required;(vii)a general sanitary cess for the construction and maintenance of public latrines and for the removal and disposal of refuse;(viii)a drainage tax;(ix)a general water-rate or a special water-rate or both for water supplied by the municipality, which may be imposed in the form of a tax assessed on buildings and lands or in any other form including that of charges for such supply, fixed in such mode or modes as shall be best adapted to the varying circumstances of any class of cases or of any individual case;(x)a lighting tax;(xi)a fee on pilgrims resorting periodically to a shrine within the limits of the municipal borough;(xii)a special educational cess;(xiii)a tax on sale of cattle in any market in the municipal borough whether established by the municipality or not, or in any place set apart as a market for such sale;(xiv)a betterment levy on lands or buildings in an area under a scheme of slum clearance or redevelopment;(xv)any other tax [(not being a tax on professions, trades, callings and employments)] [These brackets and words were inserted by presi. Act No. 11 of 1976, Schedule II item (3).] [or a tax on payments for admission to any entertainment [or octroi] [These words were inserted by Gujarat 16 of 1977, Schedule Item 3.]] which under the Constitution, the State Legislature has powers to impose in the State:Provided that no tax or toll shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Tax Act, 1958 (Bombay LXV of 1958);Provided further that,-(a)no tax imposed as aforesaid, other than a special sanitary cess, a drainage tax or a water-rate, shall, without the express consent of the Government, be leviable in respect of any building or part of any building or of any vehicle, animal or other property, belonging to Government and used solely for public purposes and not used or intended to be used for purposes of profit; and no toll shall be leviable in respect of any animal or vehicle used for the passage of troops or the conveyance of Government stores or of any other Government property, or for the passage of military or police officers on duty or the passage or conveyance of any persons or property in their custody;[***] [Paragraph (b) was deleted, Gujarat 14 of 2001, section 4(3).](c)no tax described in clause (i) and imposed as aforesaid shall, without the express consent of the district paychayats or the taluka panchayat, be leviable in respect of any building or part of any building belonging to, or vesting in, such district panchayat or taluka panchayat and used solely for a public purpose and not used or intended to be used for purposes of profit;(d)no special sanitary cess shall be leviable in respect of any private latrines, premises or compounds unless and until the municipality has-(i)made provision for the cleaning thereof by manual labour, or for conducting or receiving the sewage thereof into municipal sewers, and(ii)issued either severally to the person to be charged, or generally to the inhabitants of the borough or part of the borough to be charged with such cess, one month's notice of the intention of the municipality to perform such cleaning and to levy such cess;(e)the municipality in lieu of imposing separately any two or more of the taxes described in clauses (i), (vii), (ix) and (x) except a special water rate may impose a consolidated tax assessed as a tax on buildings or lands or both situated within the municipal borough.
