ORDINANCE, 1983

chapter II
corporation taxation

67. Corporation taxation. –

The Corporation, with the previous sanction of the Government, may levy, in the prescribed manner, all or any of the taxes, rates, ceases, tolls, and fees mentioned in the Second Schedule.

68. Notification and enforcement of taxes. –

(1) All taxes, rates, cesses, tolls and fees levied by the Corporation shall be notified in the official Gazette and, unless otherwise directed by the Government, shall be subject to previous publication.

(2) Where a proposal for the levy of a tax, rate, cess, toll or fee or for a modification of tax, rate, cess, toll or fee which is in force, is sanctioned, the sanctioning authority shall specify the date for the enforcement thereof, and such tax, rate, cess, toll, or fee or the modification shall come toto force on such date.

69. Model tax schedules. –

The Government may frame model tax schedules, and where such schedules have been framed, the Corporation shall be guided by them in levying a tax, rate, cess, toll or fee.

70. Directions with regard to levy of taxes. –

(1) The Government may direct the Corporation–

(a) to levy any tax, rate, cess, toll or fee which the Corporation is competent to levy under section 67 ; or

(b) to increase of reduce any such tax , rate, cess, toll or fee or the assessment thereof, to such extent as may be specified ; or

(c) to exempt any person or class of persons or property or class of property from the levy of any such tax, rate, cess, toll or fee or suspend or abolish the levy of any such tax, rate, cess, toll or fee.

(2) If a direction issued under sub-section (1) is not complied with, within the specified time, if any the Government may make an order giving effect to the direction.

71. Liability on account of taxes. –

(1) The Corporation may, by notice, call upon any person to furnish such information, produce such record or accounts, or to present such goods or animals liable to any tax, rate, cess, toll or fee, as may be necessary for the purpose of determining the liability of such person, goods or animals to a tax, rate, cess, toll or fee, or the assessment thereof.

(2) Any officials of the Corporation authorized in this behalf may, after due notice, enter upon any building or premises for the purposes of assessing the liability of such building or premises to any tax, or inspection any goods or animal therein liable to any tax.

(3) Any official of the Corporation authorized in this behalf may, in the prescribed manner, seize and dispose of any goods on which any octroi, terminal tax or toll is due and is not paid.

72. Collection and recovery of taxes. –

(1) All taxes, rates, cesses, tolls and fees levied under this Ordinance shall be collected in the prescribed manner.

(2) All arrears of taxes, rates, cesses tolls and fees, and other moneys climbable by the Corporation under this Ordinance shall be recoverable as a public demand.

(3) Notwithstanding the provisions of sub-section. (2), the Government may empower the Corporation to recover arrears of taxes, rates, cesses, tolls, fees and other moneys climbable by the Corporation under this Ordinance by distress and sale of movable property belonging to the person concerned, or by attachment and sale of the immovable property belonging to him.

(4) The Government may by rules specify the officials or classes of officials by whom the power under sub-section (3) shall be exercised, and prescribe the manner in which it shall be exercised.

73. Petitions against valuation, assessment, etc. –

No assessment of a tax, rate, cess toll or fee under this Ordinance, or valuation therefor, or the liability of a person to be so taxed, shall be called in question except by a petition presented to such authority, iN such manner and within such period as may be preserved.

74. Deduction of taxes from salaries. –

If the Corporation levies a tax on professions, trades or callings, it may require the employer of the person liable to such tan to decided the tax from the salary or wages payable to such person, and on such requisition, the amount of the tax due shall be deducted from the salary or wages of the person concerned and credited to the Corporation Fund, provided that the amount so deducted shall in no case exceed twenty-five per cent of the salary or wages.

75. Manner in which taxes to be levied, etc. –

(1) All taxes, rates cesses, tolls, fees and other charges levied by the Corporation shall be imposed, assessed, leased, compounded, administered and regulated in such manner as may be prescribed.

(2) Rules framed under this section may, among other matters, provide for the obligations of the tax-payers and the duties and powers of the officials and other agencies responsible for the assessment and collection of taxes.

THE SECOND SCHEDULE

TAXES, RATES, CESES, TOLLS AND FEEES WHICH

MAY BE LEVIED BY THE CORPORATION

(See section 67)

1. Taxes on the annual value of buildings and lands.

2. Tax on the transfer of immovable property.

3. Tax on applications for the erection and re-erection of buildings.

4. Tax on the import of goods for consumption, use or sale in the city.

5. Tax on the export of goods from the city.

6. Taxes of the nature of tolls.

7. Tax on professions, trades and callings.

8. Tax on births, marriages, adoptions and feasts.

9. Tax on advertisements.

10. Tax on animals.

11. Tax on cinemas, dramatic and theatrical shows and other entertainments and amusements.

12. Tax on vehicles, other than motor vehicles and boats.

13. Lighting rate and fire rate.

14. conservancy rate.

15. Rate for the execution of any works of public utility.

16. Rates for the provision of water works or the supply of water.

17. Cess on any of the taxes levied by Government.

18. School fees.

19. Fees for the use of benefits derived from any works of public utility maintained by the Corporation.

20. Fees at fairs, agricultural shows, industrial exhibitions, tournaments and other public gatherings.

21. Fees for markets.

22. Fees for licences, sanctions and permits granted by the Corporation.

23. Fees for specific services rendered by the Corporation.

24. Fees for the slaughtering of animals.

25. Any other fees permitted under any of the provisions of this Ordinance.

26. Any other tax which the Government is empowered to levy by law.

THE OOURTH SCHEDULE

MATTERS RESPECTING WHICH RULES MAY BE MADE

(See section 157)

16. Manner in which taxes, rates, cesses, tolls, fees and other charges may be imposed levied assessed collected, leased, compounded, administered and regulated ; obligation of tax-payers.

18. Issuing of bills and notices for the recovery of taxes and other dues, manner of service of such bills and notices; manner of recovery of any tax and other dues by distress and sale ; manner in which irrecoverable dues may be written off.