Section 283 ·

(1) Notwithstanding anything contained in this Act with effect from such date as the State Government may by notification appoint, all the powers and functions of the municipal authorities under this Act may be exercised and performed by a Board to be known as the Asansol Municipal Board until the municipal authorities commence to exercise their respective powers and perform their respective functions under this Act. Transitory provisions. (2) The members of the Board shall consist of all the Commissioners elected to the municipality within the limits of Asansol and such other persons from any area or areas within the limits of Asansol but not included within such municipality as the State Government may nominate. (3) The State Government may appoint one of the members of the Board to be the Chairman of the Board. men Skal like Have (4) The Chairman of the Board or, in his absence, such other member of the Board as may be appointed by the State Government shall preside at the meetings of the Board. (5) Twenty-five per cent of the members of the Board shall be a quorum for a meeting of the Board. (6) No act or proceeding of the Board shall be invalid or called in question by reason of the existence of any vacancy, initial or subsequent, in the Board. (Schedule I.) SCHEDULE I Boundaries of the Asansol Municipal Corporation [See section 2(A1)] The city of Asansol within the meaning of sub-section (A1) of section 2 of this Act constituting the territorial jurisdiction of the Asansol Municipal Corporation shall comprise the area of Asanso Municipality as constituted under Bengal Municipal Act, 1932 and other areas added thereto. surrounded by the following boundaries, viz .- North: Mouza-Gopalpur, Sarakdihi, Nadiha, Palasdiha, Bansarakdih, Barpukuria, Garparia Kalla, Kankhaya. CE South: Mouza-Dihika, Shyamdihi, Hirapur, Kalajharia, Kotaldihi, Damra. East: Mouza-Kankhaya, Nichinta, Chakkeshabganj, Kalipahari, Ghusik, Damra. West: Mouza -- Hatgarui, Borachak, Fatehpur, Bartoria, Baradighari, Purusottampur, Quilapur (Schedule II.) SCHEDULE II Purpose for which premises may not be used without a licence or written permission [See section 208(1)] Aerated waters-Manufacturing. Asafoetide-Storing. Aloe fibre and yarn-Storing, packing, pressing, cleansing, preparing or manufacturing by any porcess whatsoever. Ammunition-Storing, pressing, cleansing, preparing or manufacturing by any process whatsoever. Arecanuts-Soaking of. Articles made of flour-Baking, preparing, keeping or storing for human consumption (for other than domestic use). Ashes-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever, dumping or shifting. In ột manutfor hum ant. Bakelite goods-Manufacturing or processing. Bamboos-Storing for sale, hire or manufacture. Bidi leaves-Storing or processing. Biscuits-Baking, preparing, keeping or storing for human consumption (for other than domestic use). Blasting powder-Storing. Blood-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Bones-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Bread-Baking, preparing, keeping or storing for human consumption (for other than domestic use). Bricks-Manufacturing. Camphor-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever or boiling. Candles-Packing, pressing, cleansing, preparing or manufacturing by any process whatever. Carbide of calcium-Storing. Cardboard-Storing. Carpets-Manufacturing. Cashewnuts-Storing, packing, preparing or manufacturing by any process whatever. Catgut-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Celluloid goods-Storing. Cement-Packing, pressing, cleansing, preparing or manufacturing by any process whatever. Charcoal-Dumping, shifting, selling or storing. (Schedule II.) Chemical preparations-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Chillies-Grinding by machinery. Chillies (dried)-Selling wholesale or storing for wholesale trade. Chlorate mixture-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Cinders-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever, dumping or shifting. Cinematograph films -- Shooting of, treating or processing. Cloths-Dyeing, bleaching, mercerising or storing. Coal-Dumping, shifting, selling or storing. Cocoanut fibre-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Cocoanut husks and cadjan leaves-Soaking of. diaParing of manufacturing by ally Cocoanut shell-Storing. Coir yarn-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Coke-Storing. Combustible material-Storing. Combustibles-Baking, preparing, keeping or storing for human consumption (for other than domestic use). Compound gases (viz. oxygen, nitrogen, hydrogen, carbon di-oxide, sulphur, chlorine, acetylene, etc.)-Storing. Copra-Preparing or storing or selling wholesale. Cotton of all kinds, cotton refuse, cotton seed-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Cow-dung cakes-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Detonators-Storing. Dry leaves-Storing. Dyes-Packing, pressing, cleansing, preparing or manufacturing by any process whatever. Dynamite-Storing. Explosive-Storing. Explosive paints (viz., nitro-cellulose, lacquer, enamel, etc.) Storing. Fibre-Selling or storing. Fat-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever Felt-Storing. (Schedule II.) Fins-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Firewood-Selling or storing. Fireworks-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Fish-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Fish oil-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Flax-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Fleshing-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Flour-Packing, pressing, cleansing, preparing or manufacturing by any process whatever. Fuel-Using for any industrial purpose. Fulminate of mercury -- Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Furniture-Making or storing for sale. Gas-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Gelatine-Storing. KOSTEN Ghee-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Gold-Refining. Grain-Selling wholesale or storing for wholesale trade. Gram-Husking by machinery. Grass-Storing. Groundnut-Selling wholesale or storing for wholesale trade. Gun cotton -- Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Gunny-bag-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Gunpowder-Storing, packing, pressing, preparing or manufacturing by any process whatever. Hair-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever, dyeing or drying. Hay-Selling or storing. Hemp Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Hessian cloth-Storing. Hides-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Hoofs-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Horns-Storing, packing, cleansing, preparing or manufacturing by any process whatever. ce-Manufacturing. Incense-Storing. Jaggery-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever or selling wholesale. [West Ben. Ac (Schedule II.) Jute-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever Kakhi-Preparing. Lac-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever Lead-Melting. Leather-Storing, packing, pressing, cleansing, preparing or manufacturing by any proces whatever. Lime-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever Limeshells-Storing, packing, pressing, cleansing, preparing or manufacturing by any proces whatever. Manure-Storing, packing, pressing, cleansing, preparing or manufacturing by any proces whatever. Machinery-Using or any industrial purpose. Matches-Storing, packing, pressing, cleansing, preparing or manufacturing by any proces whatever. Meat-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever Metals (including precious metal)-Beating, breaking, hammering, casting, etc. Methylated spirit or denatured spirit-Storing. Nitro-compound-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Nitro-mixture-Storing, packing, pressing, cleansing, preparing or manufacturing by any proces whatever. Offal-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever Oil-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whateve or boiling. Oilseeds-Storing. Paddy-Boiling or husking by machinery. Paints -- Manufacturing or storing. Paper-Packing, pressing, cleansing, preparing or manufacturing by any process whatever. Petroleum products-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Phosphorus-Storing. Pitch-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Plastic or plastic goods-Manufacturing or storing. Plywood-Storing. Pottery-Packing, processing, cleansing, preparing or manufacturing by any process whatever. Polythene-Manufacturing or storing. Radio-Manufacturing, assembling, servicing and repairing. Resin (including rosin)-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. (Schedule II.) Rugs-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Sago-Manufacturing or distilling. Saltpetre-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Seekai-Powdering by machinery. Shellac-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Silk-Packing, pressing, cleansing, preparing or manufacturing by any process whatever. Sisal fibre -- Storing. Skins-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Soap-Packing, pressing, cleansing, preparing or manufacturing by any process whatever. Spirits -- Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Straw-Selling or storing. Sugar-Packing, pressing, cleansing, preparing or manufacturing by any process whatever. Sugar-candy-Packing, pressing, cleansing, preparing or manufacturing by any process whatever. Sulphur-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever or melting. E Surki-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Sweet-meats-Baking, preparing, keeping or storing for human consumption (for other than domestic use). allow-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever or melting. Car-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Carpauline -- Storing. "hatching materials-Selling or storing. "hinner-Storing. 'iles -- Manufacturing. imber-Selling or storing. Tobacco (including snuff, cigars, cigarettes and bidies)-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Turpentine-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever. Varnish-Manufacturing or storing. Vool-Storing, packing, pressing, cleansing, preparing or manufacturing by any process whatever, dyeing or drying. arn-Dyeing or bleaching. Manufacturing articles from which offensive or unwholesome smells, fumes, dust of noise-ansa, (Schedule III.) In general, any purpose or the doing in the course of any industrial process anything which in the opinion of the Board of Commissioners is likely to be dangerous to human life or health or property or is likely to create or cause or nuisance: Provided that no licence shall be required for the storage only of any of the articles mentioned in this Schedule for domestic use and limited to such quantities as may from time to time be fixed by the Board of Commissioners. SCHEDULE III Profession, Trade and Calling and Rate of Annual Tax thereon [See section 123(1)] Serial No Profession, trade and calling Calling SUS Amo Rate of annual tax not to exceed Class I 1. As Company or Association or Body of Individuals, the Paid-up Capital of which is equivalent to twenty lakhs of rupees or upwards, which exercises or carries on any profession, trade or calling whatsoever. One thousand rupees. Class II 2. As Company or Association or Body of Individuals, the Paid-up Capital of which is one lakh and above but less than twenty lakhs of rupees and which exercises or carries on any profession, trade or calling whatsoever. Five hundred rupees. 3. As medical practitioner, licentiate in medicine or surgery, Five hundred rupees. homocopath, graduate of any veterinary college, dentist, vakil or advocate of the High Court, pleader, average adjuster, statistical reporter, astrologer, analyst, shroff or banian, freight broker or negotiator, who has been in the profession for nine years or more. 4. As sculptor, painter, stage or film actor or actress, singer, Five hundred rupees. musician, magician, dancer, impressario who is paying Income Tax on his professional income. (Schedule III.) Serial No. Profession, trade and calling Rate of annual tax not to exceed 5. As broker or dalal employed in the wholesale transfer or purchase Five hundred rupees. of import or export country produced silk or other merchandise or in-house or landed property, Government securities, shares or bills of exchange. 6. As proprietor of a newspaper, periodical, journal or other public media, the circulation in respect of which is five thousand copies and above per issuc. Five hundred rupees. 7. As businessman, banker, travel agent, commission agent, engineer, architect, builder, contractor, auctioncer or carrier. Five hundred rupees. 8. As keeper of laboratory for pathological examination of blood, sputum, urine, stool or such other things, radiologist, owner of a X-Ray Clinic. Five hundred rupees. 9. As dealer, in precious stones, or precious metals or articles of Five hundred rupees. precious stones or metals. 10. As keeper or sophisticated hair dressing saloon providing more Five hundred rupees. than average amenity to the customer or a beauty parlour. 11. As owner or occupier of a cotton, jutc, hide, or other screw- Five hundred rupees. house or press-house. 12. As decorator, an order supplier or a retail trader or shop keeper, Five hundred rupees. the rent as charged by the owner or the occupier of the place of business or the fair letting value of whose place of business is Rs. 200 per mensem or more. 13. As printer, publisher, lithographer, engraver, diesinker, xerox- Five hundred rupees. copyist, photographer, photo-typer, owner of a tutorial home, commercial school or college, the rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 200 per mensem or more. 14. As owner or occupier of a market or a place of public Five hundred rupees. entertainment, or a theatre or a cinema house, kept up for profit. [West Ben. Ac (Schedule III.) Serial No. Profession, trade and calling Rate of annual tax not to exceed 15. As hotel keeper, boarding house keeper, lodging house keeper, Five hundred rupees. manufacturer, the rent as charged by the owner or the occupier of the place of business or the fair letting value of whose place of business is Rs. 200 per mensem or more. 16. As owner or occupier of a depot, godown or warehouse for Five hundred rupees. storage of goods, owner of a motor garage for keeping more than 5 cars and for profit. 17. As keeper of a hydrotherapy bath or other clinic or health resort. Five hundred rupees. 18. As keeper of a laundry, the rent as charged by the owner or the Five hundred rupees. occupier of whose place of business or the fair letting value of whose place of business is Rs. 200 per mensem or more. 19. As keeper of a hair dressing saloon, the rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 200 per mensem or more. Five hundred rupees. 20 As dyer or a cleaner, the rent as charged by the owner or the Five hundred rupees. occupier of whose place of business or the fair letting value of whose place of business is Rs. 200 per mensem or more. 21 As tax or management consultant, consulting physician, Five hundred rupees. practising surgeon, barrister, attorney, public accountant, proctor, notary public. 22. As dealer or seller of automobile spare parts the rent as charged Five hundred rupees. by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 200 per mensem or more. 23. As owner of hire-purchase business, the rent as charged by the Five hundred rupees. owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 200 per mensem or more. (Schedule III.) Serial No. Profession, trade and calling Rate of annual tax not to exceed 24. As owner of a music or dance school the rent or fair letting value Five hundred rupees. of which is Rs. 200 per mensem or more. 25. As proprietor or keeper of a nursing home or a sanatorium. Five hundred rupees. 26. As bullion merchant, money-lender and financier. Five hundred rupees. 27. As sole or authorised agent or distributor of any merchandise or holder of dealership of any manufacturer or company. Todrive hundred rupees. Five hundred rupees. 28. As wholesale trader of any commodity, merchant or exporter or importer. 29. As keeper of a restaurant with floor shows including cabaret or Five hundred rupees. orchestra. 30. As cinema film distributor, cinema film producer or keeper of Five hundred rupees. a cinema film studio, a jatra or opera party. 31. As owner of every bus, mini-bus, lorry or contract car. Five hundred rupees. 32. As owner of three or more taxi cabs, luxury taxi cabs, tempo vans, matador vans which are used for carrying passengers or goods on payment on hire. Five hundred rupees. 33. As bookmaker or turf accountant. 34. As professional horse-breaker or race horse-trainer. 35. As advertising agent. Five hundred rupees. Five hundred rupees. Five hundred rupees. 36. As stevedore or ship chandler or clearing and forwarding agent. Five hundred rupees. 37. As kecper of a shop for the sale of intoxicating liquor or drug. Five hundred rupees. 38. As owner or lessee of a petrol/diesel filling station and service Five hundred rupees. station. 39. As Marriage Negotiator or Caterer who is paying Income Tax. Five hundred rupees. (Schedule III.) Serial No. Profession, trade and calling Rate of annual tax not to exceed Class III 40. As Company or Association or Body of Individuals, the Paid-up Capital of which is rupees twenty-five thousand and above but less than rupees one lakh and which exercises or carries on any profession, trade or calling whatsoever. Four hundred rupees. 41. As medical practitioner licentiate in medicine or surgery, Four hundred rupees. homocopath, graduate of any veterinary college, dentist, vakil or advocate of the High Court, pleader, average adjuster, statistical reporter, analyst, astrologer, shroff or banian, freight broker or negotiator, who has been practising for 6 years or more but less than 9 years. 42. As Kabiraj or Hakim who has been in the profession for nine Four hundred rupees. years or more. Mathilda 43. As decorator, order supplier, a retail trader or shop keeper, the Four hundred rupees. rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 100 per mensem or more but less than Rs. 200. 44. As printer, publisher, lithographer, engraver, diesinker, xerox- Four hundred rupees. copyist, photographer, phototyper, owner of a tutorial home, commercial school or college, the rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 100 per mensem or more but less than Rs. 200. 45. As hotel keeper, boarding house keeper, manufacturer, the rent as charged by the owner or occupier of whose place of business or the fair letting value of whose place of business is Rs. 100 per mensem or more but less than Rs. 200. Four hundred rupees. 46 As keeper of a laundry, the rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 100 per mensem or more but less than Rs. 200. Four hundred rupees. 47. As keeper of a hair dressing saloon, the rent as charged by the Four hundred rupees. owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 100 per mensem or more but less than Rs. 200. (Schedule III.) Serial No. Profession, trade and calling Rate of annual tax not to exceed 48. As dyer or cleaner, the rent as charged by the owner or the Four hundred rupees. occupier of whose place of business or the fair letting value of whose place of business is Rs. 100 per mensem or more but less than Rs. 200. 49. As dealer or seller of automobile spare parts, the rent as charged Four hundred rupees. by the owner or occupier of whose place of business or the fair letting value of whose place of business is Rs. 100 per mensem or more but less than Rs. 200. 50 As owner of two taxi cabs, luxury taxi cabs, tempo van, matador which are used for carrying passenger or goods for hire. a 51. As owner of a music or dance school the rent or fair letting value of which is Rs. 100 per mensem or more but less than Rs. 200. a 52. As owner of a hire-purchase business, the rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 100 per mensem or more but less than Rs. 200. 53. As a jockey licensed by any Turf Club in the State. Class IV 54. As Company or Association or Body of Individuals, the Paid-up Capital of which is less than rupees twenty-five thousand and which exercises or carries any profession, trade or calling whatsoever. 55. As proprictor of a newspaper, periodical, journal or other public media, the circulation in respect of which is less than 5000 copics per issue. Two hundred rupees. Two hundred rupees. 56. As sculptor, painter, stage or film actor or actress, singer, Two hundred rupees. musician, magician or dancer who is not paying Income Tax. 57. As an order supplier or a retail shop keeper or trader, the rent charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 50 per mensem or more but less than Rs. 100. Four hundred rupees. Four hundred rupees. Four hundred rupees. Four hundred rupees. Two hundred rupees. (Schedule III.) Serial No. Profession, trade and calling Rate of annual tax not to exceed 58. As printer, lithographer, engraver, diesinker, xerox-copyist, photographer, photo-typer, the rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 50 per mensem or more but less than Rs. 100. Two hundred rupees. 59. As decorator, publisher, hotel keeper, boarding house keeper, Two hundred rupees. lodging house keeper, manufacturer, owner of a tutorial home, commercial school or college who is included in any other class. 60. As medical practitioner, licenciate in medicine or surgery, homoeopath, graduate of any veterinary college, dentist, vakil or advocate of the High Court, pleader, average adjuster, statistical reporter, analyst, astrologer, shroff or banian, freight broker or negotiator who has been in the profession for more than 3 (three) years but less than 6 (six) ycars. Two hundred rupees. 61. As Kaviraj or Hakim who has been in the profession for 6 years Two hundred rupees. or more but less than 9 years. 62. As keeper of a laundry, the rent as charged by the owner or the Two hundred rupees. occupier of whose place of business or the fair letting value of whose place of business is Rs. 50 per mensem or more but less than Rs. 100. 63 As keeper of a hair dressing saloon, the rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 50 per mensem or more but less than Rs. 100. Two hundred rupees. 64. As dyer or cleaner, the rent as charged by the owner or the Two hundred rupees. occupier of whose place of business or the fair letting value of whose place of business is Rs. 50 per mensem or more but less than Rs. 100. 65. As dealer or seller of automobile spare parts, other than those Two hundred rupees. mentioned elsewhere in this Schedule. 66. As owner of a hire-purchase business, who is not included in Two hundred rupees. any other class. (Schedule III.) Serial No. Profession, trade and calling Rate of annual tax not to exceed 67. As owner of every taxi cab, luxury taxi cab, tempo van, matador which is used for carrying passenger or goods for hire. 68. As keeper of a billiard room. 69 As owner of a music or dance school, the rent or fair letting value of which is Rs. 50 per mensem or more but less than Rs. 100. 70. As insurance agent, mukhtar, who has been in profession for 5 years or more. 71. As a poddar or moncy changer. 72. As custom house agent, a private detective. 73. As plumber, electric fitter or gas fitter who has been in the profession for more than 5 years. diaCo'" Two hundred rupees. Two hundred rupees. Two hundred rupees. Two hundred rupees. Two hundred rupees. Two hundred rupees. Two hundred rupees. 74. As professional draftsman, surveyor (including a licensed Two hundred rupees. building surveyor or measurer). 75. As licensed shipping broker, boat supplier, labour supplier. 76. As manufacturer's representative. Two hundred rupees. Two hundred rupees. 77. As marriage negotiator or caterer who is not paying Income Two hundred rupees. Tax. Class V 78. As medical practitioner, licenciate in medicine or surgery, homoeopath, graduate of any veterinary college, dentist, vakil or advocate of the High Court, pleader, average adjuster, statistical reporter, analyst, astrologer, shroff or benian, freight broker or negotiator who has been in profession for 3 years or less. 79. As Kabiraj or Hakim who has been in profession for more than 3 years but less than 6 years. 80. As insurance agent, mukhtear whose practice is below 5 years. One hundred rupees. 81. As Order supplier, retail trader or shop keeper who is not One hundred rupees. mentioned elsewhere in this Schedule. One hundred rupees. One hundred rupees. (Schedule III.) Serial No. Profession, trade and calling Rate of annual tax not to exceed 82. As printer, lithographer, engraver, diesinker, xerox-copier, One hundred rupees. photographer, phototyper, the rent as charged by the owner or the occupier of whose place of business is less than Rs. 50. 83. As dyer or cleaner, the rent as charged by the owner or the One hundred rupees. occupier of whose place of business or the fair letting value of whose place of business is Rs. 20 per mensem or more but less than Rs. 50. 84. As keeper of a hair dressing saloon, the rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 20 per mensem or more but less than Rs. 50. One hundred rupees. 85. As carriage dealer or horse dealer, the rent as charged by the One hundred rupees. Owner or the occupier of whose place of business or the fair letting valuc of whose place of business is Rs. 20 per mensem or more. 86. As plumber, electric fitter or gas fitter, who is not included in One hundred rupees. Class IV. 87. As keeper of a laundry, other than those mentioned elsewhere One hundred rupees. in this Schedule. 88. As owner of a steam ferry boat or steam cargo boat. One hundred rupees. One hundred rupees. 89. As palmist. 90. As chalani trader or purchaser of goods in Calcutta for transport One hundred rupees. and sale beyond the limits of Calcutta. 91. As practising apothecary. 92. As owner of a music or dance school the rent or fair letting value of which is less than Rs. 50 per mensem. 93. As bond supplier or stamp vendor. One hundred rupees. 94. As owner of every Auto-Rickshaw. One hundred rupees. One hundred rupees. One hundred rupees. (Schedule III.) Serial No. Profession, trade and calling Rate of annual tax not to exceed Class VI 95. As retail trader or shop keeper, the rent as charged by the owner Fifty rupees. or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 10 per mensem or more but less than Rs. 20. 96. As keeper of an unsophisticated hair dressing saloon, the rent as charged by the owner or the occupier of whose place of business or the fair letting value of whose place of business is Rs. 10 per mensem or more but less than Rs. 20. Fifty rupees. 97. As dyer or cleaner, the rent as charged by the owner or the occupier of whose place of business or the fair Ictting value of whose place of business is Rs. 10 per mensem or more but less than Rs. 20. Fifty rupees. 98. As Kabiraj or Hakim who has been in profession for 3 years Fifty rupees. or less. 99. As fortune teller. Fifty rupees. 100. As owner of a cargo boat or a passenger boat or a bullock or Fifty rupees. a buffalo cart which is let out on hire. 101. As owner of three or more jin-rickshaws, cycle rickshaws, Fifty rupees. carriage or hand-carts, which are let out on hire. Class VII 102. As keeper of a shop or other place of business other than those mentioned elsewhere in this schedule. Thirty rupees. 103. As pedlar, vendor of goods. Thirty rupees. 104. As owner of less than three jin-rickshaws, cycle rickshaws, Thirty rupees. carriage or hand-carts, which are let out on hire. 105. As petition writer or bill writer. Thirty rupees. (Schedule IV.) SCHEDULE IV Tax on Advertisements [See section 124(1)] Per month Per year Rs. P. Rs. P. 1. Advertisements on hoardings, walls or posts or in the form of non-illuminated sky-signs- (a) for a space up to 1 square metre (b) for a space over 1 square metre and up to 2.5 square metres . . 25.00 (c) for every additional 2.5 square metres or less .. 20.00 2. Advertisement on cloth hung across streets or footpaths- (a) in a street up to 6 metres wide (per running 30 centimetres) (per running 30 centimetres) 3. (i) Advertisements which are fixed to or against the wall or outer face of a building and (1) no part of which projection on or over a street: (a) for a space up to 1 square metre 12.00 (b) for a space over 1 square metre and up to 2.5 square metres . . 25.00 (c) for every additional 2.5 square metres or less . . 20.00 (2) which are placed in a position inclined to the vertical or otherwise project on or over a street: (a) for space up to 1 square metre . (b) for a space over 1 square metre and up to 2.5 square metres .. (c) for every additional 2.5 square metres or less . . 20.00 (ii) Advertisement suspended over or across street- (a) for a space up to 1 square metre . . 12.00 (b) for a space over 1 square metre and up to 2.5 square metres for every additional 2.5 square metres or less 4. Advertisement hoarding standing blank but bearing the name of the advertiser or with the announcement 'To be let' displayed thereon- (a) for a space up to 1 square metre 0.50 (b) for a space over 1 square metre and up to 5 square metres 1.00 (c) for every additional 2.5 square metres or less (b) in a street over 6 metres wide India COpaths, i met (Schedule IV.) Per month Per year Rs. P. Rs. P. 5. Advertisement board carried on vehicles (or advertisements displayed on the body of vehicles)- (a) for a space up to 1 square metre . . (b) for a space over 1 square metre and up to 2.5 square metres 41.00 (c) for a space over 2.5 square metres and up to 5 square metres . . 75.00 (d) for every additional 5 square metres or less . . 75.00: Provided that in the case of a person advertising in more than one vehicle at a time the total space advertised in all the vehicles taken together shall be taken into account for the purpose of determination of the tax. *In addition to the usual amount on the basis of the surface area of the cloth, calculated at the rates as in item 1, reduced in terms of a month. N.B .- If the advertisement board projects more than sixty centimetres over or across street-Rs. 4 for every additional 30 centimetres in addition to the tax prescribed above. N.B. If the board exceeds 15 centimetres in thickness 2 per 30 centimetres of the thickness in addition to the ax above. A La 6. Illuminated advertisement boards carried on vehicles (for illuminated advertisements displayed on the body of vehicles)- (a) for a space up to 2.4 square metres . . 75.00 (b) for a space over 2.5 square metres and up to 5 square metres . . 150.00 (c) for every additional 5 square metres or less . . 150.00 7. Advertisement boards carried by sandwich boardmen- (a) for each board up to 1 square metre (b) for each board over 1 square metre and up to 2.5 square metres 2.50 . . (c) for every additional 1 square metre or less 1.25 . . 8. Illuminated advertisement boards carried by sandwich boardmen -- (a) for each board up to 1 square metre . . (b) for each board over 1 square metre and up to 2.5 square metres 5.00 . . (c) for every additional 1 square metre or less 2.50 (Schedule IV.) Per month Per year Rs. P. Rs. P. 9. Illuminated sky-signs and advertisements other than those referred to in items 6 and 8 -- (a) for a space over 2,000 square centimetres (b) for a space over 2,000 square centimetres and up to 5,000 square centimetres . . 32.00 (c) for a space over 5,000 square centimetres and up to 2.5 square metres . . (d) for every additional 2.5 square metres or less N.B .- In the case of projected advertisements in addition to the tax prescribed above, the same rate will apply regarding projection and thickness, as given in item 3 above. 10. Advertisement exhibited on screens by means of lantern slides or similar devices- (a) for a space up to 5,000 square centimetres . . 64.00 (b) for a space over 5,000 square centimetres and up to 2.5 square metres . . (c) for every additional 2.5 square metres or less 11. Posters on walls, hoardings, frames, posts, kiosks upon or in vehicles- (a) for a space not exceeding a single royal (b) for a space not exceeding double royal (c) for every additional 1 square metre If a poster for which tax has already been paid has to be replaced due to damage or otherwise before the expiry of the period for which the tax has been paid, a stamp may be affixed to the new poster to the effect that it is covered by the original receipt for payment, the number and date whereof should be specified on the body of the poster: Provided that the previous approval of the Chief Executive Officer shall be taken before erecting such new posters. 12. Fly posters or hand-posters- (a) of a size up to 96 square centimetres (b) of a size over 96 square centimetres and up to 192 square centimetres (c) of a size over 192 square centimetres and up to 320 square centimetres (d) of a size over 320 square centimetres and up to 480 square centimetres (e) of every additional 96 square centimetres or less . . 1 paisa each . . 2 paise eac . . 3 paise eac . . 5 paise eac . . 1 paisa eac . . 40.00 . . 80.00 (Schedule V.) Explanation 1. In calculating the space or area referred to above all the faces of the advertisement hoardings, boards, etc., utilised for purposes of display shall be taken into account: Provided that in the case of a sky-sign, in addition to the above, the face surface of the supporting pillars or raised platforms, if any, below the actual displaying area shall also be taken nto account. 2. An advertisement shall not be deemed to be an illuminated advertisement within the meaning of this Schedule if such advertisement is illuminated merely by light which, in the opinion of the Chief Executive Officer, is not more than what is necessary to make the same visible at night. SCHEDULE V Parts of plant or of combination of plant and machinery in certain cases not to be excluded in calculating the annual value of any land or building [See section 102(4) The following parts of a plant or combination of plant and machinery whenever and only to uch extent as any such part is, or is in the nature of a building or structure: Acid Concentrators, Bins and Hoppers, Blast Furnaces, Burners, Forges, Furnaces, Kilns, Ovens and Stoves, Chambers, Absorption of gases or fumes, Aerographing and Spraying, Bleaching, Chemical Reaction, Conditioning or Treatment, Cooling, Dyeing, Dust or Fume Collecting, Fibre Separation (Wool Carbonising), Fuming, Impregnating, Refrigerating, Sandblasting, Sterilising, [West Ben. A (Schedule V.) Sulphuric Acid, Chimneys, Cooking Ovens; Condensers and Scrubbers- Acid, Alkali, Gas, Oil, Tar; Coveyor Gantrics; Cooling Ponds; Crane Gantries; Coupolas; Economisers; Elevators and Hoists; Evaporators; Fan Drifts; IndiaCode Floating Docks and Pontoons with any Bridges or Gangways not of a temporary nature use in connection therewith; Flues; Flumes and Conduits; Foundations, Settings, Gantries, Supports, Platforms and Stagings for plant and machinery; Gas- Holders, Producers and Generators, Purifiers and Cleaners; Head Gear- Mine, Quarry and Pit, Hydraulic Accumulators, Well; Pits, Beds and Bays --- Casting, Cooling, Drop, Inspecting or Testing, Liming, Soaking, Tanning or other treatment settling; (Schedule V.) Rack; Refuse, Destructors and Incinerators; Restors; Ship Construction and Repair- Cradles, Grids, Slipways, Uprights; Silos; Stages, Staithes and Platforms for loading, unloading and handling materials; Stills; Superheaters; Tanks; Towers for- Absorption of gases or fumes, Chemicals Reaction, Cooling, Oil Refining and Condensing Treatment, Water, Transporter Gantries, Transverse and Turntables, Vats, Weighbridges, Wheles Masts. IndiaCode (Schedule VI.) SCHEDULE VI Penalties [See section 264] Section and sub-section, clause or proviso Subject Maximum fine or imprisonment that may be imposed Maximum daily fine that may be imposed Ne Section 77, sub-section (3) Requisition by auditors to produce documents, to appear in person or to make and rupees. sign declaration to answer question or to submit statement. Two hundred Fifty rupees. Section 123 Default in payment of tax on profession, trades and callings. Three times Twenty-five the tax payable rupees. annually. Section 125 Advertisement made without payment of taxcs. One thousand rupees. One hundred rupees. Section 129 Default in payment of tax on carriages and animals. Three times the tax payable annually. Twenty-five rupees. Section 132, sub-sections (2) and (3) Section 157 Laying down service pipes from the mains of the Corporation without permission. One thousand rupees or imprisonment for three months or both. Fifty rupees. Section 163 Construction of private streets, walls, fence, One thousand etc. on municipal drain, channel etc. with- rupees. out permission. Ten rupees. Default in furnishing statement and produc- One hundred tion of books and accounts. rupees. One hundred rupees. (Schedule VI.) Section and sub-section, clause or proviso Subject Maximum fine or imprisonment that may be imposed Maximum daily fine that may be imposed Section 165, ub-section (1) Unlawful connection of house drain with One thousand municipal drain. rupces. One hundred rupees. Section 166 Requisition to owner to arrange for suffi- One thousand cient means of effectual drainage. rupees. One hundred rupees. Section 169 Throwing, emptying or turning certain matters not to be passed through municipal drains. One thousand rupces. Fifty rupees. Section 174, ub-section (3) Keeping or maintaining toilet or urinal for Five thousand public use without permission. Fifty rupees. rupees. Section 176, ub-section (2) Failure to provide privy, urinal, bathing or washing place. Five hundred Fifty rupees. rupces. Section 177 Failure to provide privy or make alteration Five hundred or substitution of service privy by other rupees. system. Fifty rupees. ection 178, ub-section (1) Construction of cesspool in violation of Five hundred provision. rupees. Twenty-five rupees. ection 178, ub-section (2) Requisition on owner to fill up or remove unlawful cesspool. Five hundred Twenty-five rupees. ection 184, ub-section (2) Failure to comply with a notice for removal or One thousand alteration of verandah, platform, building, etc. rupees. Fifty rupees. ection 185 Failure to remove wall, fence, rail, platform, Five thousand etc. rupees. Fifty rupees. ection 186 Prohibition of tethering of animals and Two hundred milking of cattle. Ten rupees. rupees. rupces. (Schedule VI.) Section and sub-section, clause or proviso Subject Maximum fine or imprisonment that may be imposed Maximum daily fine that may be imposed Section 187, sub-section (5) Construction or reconstruction in violation of the regular line of a street or building line without proper permission. One hundred Section 191, sub-section (1) Utilisation or sale of land for construction of buildings without provision for streets giving access to the site. One thousand rupees. Section 193 Prohibition of making new streets. One thousand rupees. Section 195 Unauthorised use of land as building site. Two thousand and five One hundred rupees per square metre. hundred rupees or imprisonment for six months or both. Section 199, sub-section (1) Unauthorised erection of a building. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 200 Occupation of a building without a completion certificate. Five hundred rupees. Twenty-five rupees. Section 201, sub-section (1) Change of the use of premises sanctioned for specified purposes. Two thousand and five hundred rupees Or imprisonment for six months or both. : Two hundred rupees. (Schedule VI.) Section and sub-section, clause or proviso Subject Maximum fine or imprisonment that may be imposed Maximum daily fine that may be imposed Section 230, ub-section (3) Failure to perform duties in the matter of collection of solid wastes. Three hundred Twenty-five rupces. rupees. Section 232, ub-section (1) Use, alteration, etc. of premises as godowns, warchouses, etc. without permission. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. diaz Section 233, ub-section (1) Establishing a factory without permission or altering or extending the same otherwise than in conformity with the conditions. Two thousand and five Two hundred rupees. hundred rupees or imprisonment for six months or both. Section 234, ub-section (1) Keeping cating house, etc. without permission or otherwise than in conformity with a licence. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 235 Keeping open theatres, circuses, etc. without permission or otherwise than in conformity with a licence. One thousand rupees. One hundred rupees. Section 238 Keeping open any private market, etc. other- Two thousand wise than in conformity with a licence. Two hundred rupees. and five hundred rupees or imprisonment for six months or both. (Schedule VI.) Section and sub-section, clause or proviso Subject Maximum fine or imprisonment that may be imposed Maximum daily fine that may be imposed Section 239, clause (a) Carrying on the trade of a butcher otherwise than in conformity with a licence. slaCo Chundred rupees Two thousand and five Two hundred and fifty rupees. or imprisonment for six months or both. Section 239, clause (b) Prohibition of selling of flesh, fish or animal without licence. Five hundred rupees. Twenty-five rupees. Section 242 Prohibition of hawking, etc. otherwise than Five hundred in terms of a licence. rupees. Twenty-five rupees. Section 243 Prohibition of carrying on trade of a butcher, fishmonger, etc. otherwise than in conformity with a licence. Five hundred rupees. Twenty-five rupees. Section 246 Prohibition of sale, etc. of adulterated or misbranded food or drug. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 247 Failure to register manufactory. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. (Schedule VI.) Section and sub-section, clause or proviso Subject Maximum fine or imprisonment that may be imposed Maximum daily fine that may be imposed Section 248 Prohibition of keeping adulterants in a place where butter, ghee, etc. are manufactured or stored. One thousand rupees. Two hundred rupees. Section 249, sub-section (2) Failure to provide protection to articles of food, drug, receptacle, etc. Fifty rupees. Section 250 Keeping of shops, etc. otherwise than in conformity with a licence or failure to display the licence. Inf One thousand rupees. One hundred rupees. Section 253 Failure to give information of dangerous discases. One hundred rupees. Section 256 Failure to take measures to prevent spread of dangerous discases. One hundred rupees. Section 258, sub-section (1) Non-registration of place for disposal of the dead and failure to deposit plan in municipal office. One hundred rupees.