State Act

The Gujarat Provincial Municipal Corporations Act, 1949

127. (1) For the purposes of this Act, the Corporation shall impose the following taxes, namely :— 1[(a)Property taxes either under section 129 or 2[under section 141 AA;]] (b)a tax on vehicles, boats and animals: 3[Provided that in the case of a local area constituted to be a City under sub-section (2) of section 3, until the expiry of a period of two years from the appointed day or of such further period not exceeding two years as the State Gov-ernment at the request of the Corporation for such City may, by notification in the Offical Gazette, specify, the provisions of this section shall have effect as if there had been substituted for the words “the Corporation shall impose” the words “the Corporation may impose”.] 4[(c) a tax on mobile towers.] 5[(1A) Notwithstanding anything contained in the proviso to sub-section (1), in the case of the Municipal Corporation of the City of Rajkot, for a period of two years commencing on the 19th November, 1975, the provisions of sub-section (1) shall have effect, and shall be deemed to have had effect, as if with effect on and from the 19th November, 1975 there had been substituted for the words “the corporation shall impose” the words “the Corporation may impose” in the said sub-section (1).] (2) In addition to the taxes specified in sub-section (1) the Corporation may for the purposes of this Act and subject to the provisions thereof impose any of the following taxes, namely:— 6[* * * * * *]; 1[* * * * * *] (c) a tax on dogs ; 2[(cc) a tax on entertainments;] (d) a theatre tax; (e) a toll on animals and vehicles 3[* * * * *] entering the City; *†(f) any other tax 4[(not being a tax on professions, trades, callings and employment)] 5[6[* *]] 7[ or octroi ] which the 8[ State ] Legislature has power under the 9[Constitution] to impose in the 8[State]. 10[(2A) Notwithstanding anything contained in sub-section (1) or sub-section (2), no tax or toll shall be levied on motor vehicles save as provided in section 20 of the Bombay Motor Vehicles Tax Act, 1958.] (3) The municipal taxes shall be assessed and levied in accordance with the provisions of this Act and the rules. *£(4) Nothing in this section shall authorise the imposition of any tax which the 8[State] Legislature has no power to impose in the 8[State] under the 9[Constitution].