Section 98 in Chennai City Municipal Corporation Act, 1919
98. Enumeration of taxes and duties.
- The council may levy-(a)a property tax,(b)a tax on companies,(c)a profession tax,(d)a tax on carriages and animals,(e)a tax on carts,(f)a tax on timber brought into the city,[and may, with the previous sanction of the [State Government] [Inserted by section 52(ii) by Act X of 1936.] [***] [The words 'and the Governor-General in Council' were omitted by the Adaptation Order of 1937.] levy,-][h] [Clause (h) was omitted and original clause (g) was re-lettered as clause (h) by section 52(iii) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).] a duty on certain transfers of property in the shape of an additional stamp duty:[Provided that the tax on companies shall only be leviable if it was being levied immediately before the commencement of [the Constitution] [Inserted by the Adaptation Order of 1937.] and shall only be leviable until provision to the contrary is made by' [Parliament by law] [Substituted for the words 'the Central Legislature' by the Adaptation (Amendment) Order of 1950.].]
