Section 197 in Greater Hyderabad Municipal Corporation Act, 1955
197. Taxes to be imposed under this Act.
(1)(i)For the purposes of this Act, the Corporation shall impose the following taxes, namely:-(a)taxes on lands and buildings;(b)octroi;(c)taxes on vehicles;(d)taxes on animals and boats;(e)[ [***] [Omitted by Act No.22 of 1987.](f)[ [***] [Omitted by Act No.23 of 2017.](g)a tax on transfer of immovable property.(ii)In addition to the taxes specified in clause (i) the Corporation may for the purposes of this Act and subject to the provisions thereof also impose any of the following taxes:-(a)taxes on entertainments;(b)[ [***] [Omitted by Act No.38 of 1961.](2)The Corporation may impose any tax other than those specified under sub-section (1) subject to the previous sanction of the Government.(3)The taxes specified in sub-sections (1) and (2) shall be assessed and levied in accordance with the provisions of this Act and rules made thereunder.
