HMC Act 87Chapter IV · Part IV – [Taxation And Application Fee For Enlistment] [Heading substituted for the heading 'Taxation' by W.B. Act 10 of 1992.]

Section 87 · Taxes and fees to be levied by the Corporation

(1)

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

(a)

a [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on land and buildings,

[* * * * *] [[Clause (b) omitted by W.B. Act 10 of 1992, which was as under :-'(b) a tax on professions, trades and callings,'.]]

(c)

a tax on advertisements other than advertisements published in newspapers,

(d)

a tax on carriages and animals.

(e)

[ toll on - [[Clause (e) substituted by W.B. Act 11 of 1999, which was as under :-

'(e) a toll on ferries and bridges;'.]]

(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, playing on a public street.]

(f)

a fee for grant of permission to erect a building,

(g)

a fee on vessels moved within the limits of the Corporation at ghats or landing places constructed and maintained [by the Corporation,] [Words substituted for the words 'by the Corporation.' by W.B. Act 11 of 1999.]

(h)

[ a special conservancy charge on commercial and industrial establishments.] [Clause (h) inserted by W.B. Act 11 of 1999.]

(2)

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

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