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         Taxes- (1) Subject to the provisions of this Act and the rules made thereunder the Board may, from time to time at a meeting convened expressly for the purpose, of which due notice shall have been given, impose within the limits of the municipality the following taxes, fees and tolls, or any of them:
          (a) a tax on holding situated within the municipality assessed on their annual value, payable by the owner;
          (b) a water-tax payable by owner or occupier, on the annual value of holdings.
          (c) a light-tax payable by the owner or occupier, On the annual value of holdings
          (d) a latrine-tax payable by the owner or occupier, on the annual value of holdings.
          (e) a drainage-tax, payable by the owner, where a system of drainage has been introduced;
          (f) a tax on private markets payable by the owner;
          (g) license fees on carts, carriages and animals used for riding, or burden;
          (h) a fee on the registration of dogs and cat1le;
          (i) a fee on boats mooring within the municipality;
          (j) tolls on bridges;
          (k) a betterment fee on holding in any area or which value has increased due to improvement schemes completed as Board's cost;
          (l) fees for setting up and maintenance of fire brigade;
          (m) fees for conducting at the cost of the Board, any scheme of social service for- the improvement of public health;
          (n) with the sanction of the State Government any other tax, toll, rate or fee; provided-
               (i) that both the taxes mentioned in clause (a) and (f) shall not be imposed in respect of the same premises;
               (ii) that when the Board has taken a loan from or guaranteed by the State Government, the Board shall not, Without the previous sanction of the State Government, make any alteration in respect of any tax which may have the effect of reducing the income of the Board; and
               (iii) the State Government may, by order, exempt from the payment of any rate, tax, toll or fee payable under the provisions of this Act any diplomatic or consular mission of a foreign State and the diplomatic and consular officers of such mission.
          (o) License fee on boats.

        (2) Taxes of Providing Public Utility Services-The Board may, from time to time at a meeting convened as aforesaid, and in accordance with a scale of fees to be approved by the State Government charge a fee in respect of the issue and the renewal of any license which may be granted by the Board under the Act and in respect of which no fee is leviable under sub-section (1).

        (3) Nothing in this section shall authorize the imposition of any tax or fee, which State Legislature has no power to impose in the State under the Constitution.

       Taxes on Government holding- Notwithstanding any provision to the contrary, all municipal taxes in respect of Government holdings shall be payable by Government themselves to the Municipal Boards and not by occupiers.

       Restriction regarding water-tax and lighting-tax— (1) The imposition of water-tax or lighting-tax shall be subject to the following restriction namely:
         (a) that the tax shall be imposed only on holdings situated within as area for the supply of water to which or for the lighting of which, as the case may be, a scheme has been approved by the state Government:
         (b) that the tax shall not be imposed on land used exclusively for purposes of agriculture, or on any holding consisting only of tanks, or in the case of the water-tax on any holding no part of which is within a radius to be fixed by the State Government, from the nearest stand pipe or other supply of water available to the public;
         © that in fixing the rate, at which the tax is to be impose, regard shall be had to the principal that the total net proceeds of the tax, together with the estimated income from payments for water or ,lighting as the case may be , supplied from the works under special contract or otherwise shall not exceed the amount required for making or extending for maintaining or the water supply or lighting system as the case may be , together with an amount sufficient to meet the proportionate share of the cost of supervision and collection and the repayment of an payment of interest on any loan incurred in connection with any such supply or system;
         (d) at the tax shall not be leviable until a supply of water has been provided in the area to be supplied or until the lamps in the area to be lighted have been lighted as the cases may be, nor shall the tax leviable for any quarter or portion of a quarter to the provision of such water supply or lighting;
         (2) The amount of the tax may vary with the distance of holdings from the nearest stand-pipe or other sources of water supply, and the amount may be higher in the case of premises to which communication pipes are attached than in case of other premises,
         (3) The Board, at its discretion, may compound for any period not exceeding one year with the person liable to pay the tax on any railway premises or any premises used as a factory, dockyard, workshop, mazur depot, school, college, hospital, market, court-house, jail reformatory, lunatic, asylum or other similar place, for a certain sum to be paid by such person in lieu of the tax.
         (4) Subject as aforesaid in the preceding sub-sections additional water-tax under section 212 shall be imposed only in the areas served by the closed sanitary waterflushed sewerage system.

         Restrictions regarding latrine-tax—(1) the imposition of a tax under section 63, sub-section (1) (d), shall be subject to the following restriction, namely:
           (a) that the tax shall be imposed only holdings containing dwelling houses, shops, places of business, latrines, urinals or cess-pools;
           (b) that the tax shall not be imposed on any jail, reformatory, lunatic asylum, school, college or hospital in which an establishment is maintained for the cleaning of latrines, urinals and cesspools therein without making use of any place or receptacle maintained by the board for the deposit of sewage or offensive matter;
           © that in fixing the amount or amounts of the tax regard shall be had to the principle that the total net proceeds of the tax shall not exceed the amount required for the cleaning of latrines, urinals and cess-pools together with the amount required to meet the proportionate share of the cost of supervision and the collection of the tax; and
           (d) that the tax shall not be leviable in any area until the Board has made provision for the cleaning of latrines, urinals and cesspools, within such area: nor shall the tax be leviable for any quarter or portion of quarter antecedent to the making of such provision.
           (2) (a) The Board at the meeting may compound for any period not exceeding one year with the person liable to pay tax on any railway premises or any premises used as a factory, dockyard, workshop, mazur depot, school, college, hospital, market, court house or other similar place, for a certain sum to be paid by such person in lieu of the tax or, in the case of such premises or places may in lieu levying the tax on the annual value of the holding levy it at a certain amount per head, to be fixed by the board at a meeting, on the number of persons living within or habitually resorting to such premises or places.
                (b) The board may, by a notice in writing, require the owner or occupier of any such premises or places to furnish within a time to be specified in the notice, a statement of the number of persons residing in or habitually resorting to, such premises or places.
           (3) Subject as aforesaid in the preceding sub-section additional latrine tax under Section 212 shall be imposed only in the areas served by the closed sanitary water-flushed sewerage system.
           (4) A rebate of not less than fifty percent of the latrine-tax on a holding shall be allowed if the holding is provided with sanitary type latrine and does not contain any service latrine.

         Restriction regarding drainage tax—The imposition of a tax under Section 68, sub-section (1)(e), shall be subject to the following restrictions namely:
             (a) that the tax shall be imposed only in case of places situated within an area for which a scheme for construction of a drainage system has been approved by the State Government;
             (b) that in fixing the amount or amounts of the tax regard shall be had to the principle that the total net proceeds of the tax shall not exceed the amount required for constructing, extending, improving, or maintaining the system of drainage together with the amount required to meet the proportionate share of the cost of supervision and the collection of the tax; and
             © that the tax shall not be leviable until a system of drainage shall have been made in the area to be so provided; not shall the tax be leviable for any quarter or portion of a quarter antecedent to the provision of such a system of drainage.

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