Section 170 in Kolkata Municipal Corporation Act, 1980
170. Taxes to be levied by the Corporation.
(1)The Corporation shall, for the purposes of this Act, have the power to levy the following taxes(a)a [property tax] [Substituted by section 2, ibid, w.e.f. 23.3.2001, for the words 'consolidated rate.] on lands and buildings,(b)[ xxx ] [Clause (b) omitted by section 3 of the Calcutta Municipal Corporation (Amendment) Act, 1992 (West Bengal Act No. 9 of 1992), w.r.e.f. 1.4.1990.](c)a tax on advertisements other than the advertisements published in newspapers [ xxx ] [The word "and" omitted by section 5(1) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.](d)a [toll,] [Substituted by section 5(2), ibid, w.e.f. 15.5.1984, for the word "toll" .]([(e) a tax on cart, and [Clauses (e) and (f) inserted by section 5(3), ibid, w.e.f. 15.5.1984.](f)a tax on carriage.](2)The levy, assessment and collection of taxes mentioned in subsection (1) shall be in accordance with the provisions of this Act and the rules and the regulations made thereunder.B. [Property tax] [Substituted by section 2, ibid, w.e.f. 23.3.2001, for the words "consolidated rate" .] on lands and buildings and surcharge
