State Act

The Maharashtra Municipal Corporations Act

127. Taxes to be imposed under this Act.— (1) For the purposes of this Act, the Corporation shall impose the following taxes, namely :— (a) property taxes ; (b) a tax on vehicles, boats and animals. (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 :— 2[* * * *] 3[* * * *] (c) a tax on dogs ; (d) a theatre tax ; (e) a toll on animals and vehicles, 4[* * * *] entering the City ; 5(f) any other tax 6[(not being a tax on profession, trades, callings and employments),] which the 7[State] Legislature has power under the 8[Constitution] to impose in the 9[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. 11(4) Nothing in this section shall authorise the imposition of any tax which the 12[State] Legislature has no power to impose in the 13[State] under the 14[Constitution].