(1) Subject to the provisions of
section 4, every Municipality may, and if so required by the State
Government shall, levy, at such rate and from such date as the
State Government in each case direct by notification in the Official
Gazette and in such manner as is laid down in this Act and as may
be provided in the rules made by the State Government in this
behalf, the following taxes, namely:-
(a) tax on lands and buildings situated in the municipal
limits, by unit area base method or by any other
method;
(b) tax on professions, trades, callings and employment;
(c) toll on roads, bridges and ferries owned by, or built
from the funds of, the Municipality;
(d) a tax for pollution control from the trade and
industries which are the source of environment
polluton within the municipal limits;
(e) a tax on permissible display or advertisements on
public place or on private land or building;
(f) any other tax which State Government has power
to impose under the Constitution of India:
Provided that upon a representation made to it by and at the
request of a Municipality, the State Government, if it is satisfied
that circumstances exist which sufficiently provide the justification
for a Municipality not to levy, or to stop the levy, or reduce the
rate of , any of the taxes mentioned in this section, may, by special
order published in the Official Gazette, along with the reasons for
making such order, permit the Municipality not to levy, or to stop
the levy, or reduce the rate, of any such tax.
(2) A direction under sub-section (1) may provide for the
levy of taxes at different rates in different Municipalities having
regard to their varying local conditions and needs, and on the same
considerations and by a like direction, the State Government may,
from time to time vary uniformly or differently in relation to
different Municipalities, the rates of taxes levied.
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