AMC Act 90Chapter V · Chapter IX

Section 90 · Power to impose taxes

(1)

The Corporation shall, for the purposes of this Act, have the power to levy the following taxes :-

(a)

a [property tax] [Words substituted by W.B. Act 17 of 1995.] on lands and buildings, [* * * * *] [Clause (b) omitted by W.B. Act 17 of 1995.]

(c)

a tax on advertisements, other than advertisements published in newspapers,

(d)

a tax on carts, carriages and animals,

(e)

[] [Clause (e) substituted by W.B. Act 31 of 1997.] toll on-

(i)ferry,

(ii)bridge, and

(iii)heavy truck which shall be a heavy goods vehicle, and bus which shall be a heavy passenger motor vehicle, within the meaning of the Motor Vehicles Act, 1988, plying on a public street,

(f)

[] [Clause (f) Inserted by W.B. Act 31 of 1997.] a special conservancy charge on commercial and industrial establishments.

(2)

The levy, assessment and collection of taxes mentioned in sub-section (1) shall be in accordance with the provisions of this Act and the rules and the bye-laws made thereunder.

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