(1) Save as otherwise provided in this Act the Council shall levy
a tax on buildings at such rates not exceeding those specified in the Fifth Schedule as the Council shall
determine.
(2) The tax shall be leviable on every person who makes an application to the Chairperson for the sanction of building plan and shall be payable along with the same.
(2) The tax shall be leviable on every person who makes an application to the Chairperson for the sanction of building plan and shall be payable along with the same.