State Act
Section 108. Other taxes which Council may impose.
The Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965.
108. Other taxes which Council may impose.— Subject to any general or special order which the State Government may make in this behalf, a Council may impose, for the purposes of this Act any of the following taxes, namely :— (a) a tax on all vehicles (excluding motor vehicles as defined in the 1(Motor Vehicles Act, 1939), boats or animals used for riding, draught or burden and kept for use within the municipal area, whether they are actually kept within or outside such area; (b) a tax on vehicles 2[excluding motor vehicles save as provided in section 20 of the 3Bombay Motor Vehicles Tax Act, 1958)] and animals used as aforesaid, entering the municipal area but not liable to taxation under clause (a); (c) a tax on dogs kept within the municipal area; (d) a special sanitary tax upon private latrines, premises or compounds cleaned by municipal agency, after notice given as hereinafter required; (e) a drainage tax; (f) a special water tax for water supplied by the Council in individual cases, charges for such supply being fixed in such mode or modes as shall be best suited to the varying circumstances of any class or of any individual case; (g) a tax on pilgrims resorting periodically to a shrine within the limits of the Council; (h) a special educational tax; (i) any other tax 4[not being a tax on professions, trades, callings and employments] which under the Constitution of India the State Legislature has power to impose in the State: Provided that, no special sanitary tax in respect of private latrines, premises or compounds shall be levied, unless and until the Council has— (i) made provision for the cleansing thereof by manual labour, or for conducting or receiving the sewage thereof into municipal sewers, and (ii) issued either severally to the persons to be charged, or generally to the inhabitants of the municipal area or part thereof to be charged with such tax, one month’s notice of the intention of the Council to perform such cleansing and to levy such tax.