State Act

THE ODISHA MUNICIPAL ACT, 1950

131. Power to impose taxes :– (1) The municipality may from time to time, at a meeting convened expressly for the purpose, of which due notice shall have been given subject to the provisions of this Act 2[* * *] imposes within the limits of the municipality the following taxes and fees or any of them– (a) a tax on holdings situated within the municipality assessed on their annual value; (b) a latrine tax on the annual value or holdings; (c) a water tax on the annual value of holdings; (d) a lighting tax on the annual value of holdings; (e) a drainage tax on the annual value of holdings; (f) a tax on carriages, carts, horses and other animals named in the Third Schedule; (g) a tax on profession, art and callings as may be prescribed; (h) a poll tax subject to such maximum and minimum rates, as may be prescribed, on animals, carts and carriages other than motor vehicles, carrying goods or passengers and entering the municipality where a festival or fair is held and notified by the municipality for the purposes; (i) a fee on registration of dogs; (j) a fee on vessels moored within the limits of the municipality at ghats or landing places constructed and maintained by the municipality; (k) any other tax which the municipality is empowered to impose under any law for the time being in force; (kk) 1[* * *] (l) any other fee for services rendered by the municipality under the Act for the health, safety and convenience of residents: 2[Provided that no such imposition as are referred to in 3[clause (kk)] shall be made without the sanction of the State Government.] (2) (a) Notwithstanding anything contained in sub-section (1) and saves as otherwise provided in clause (b) the municipality shall in the case of lands which are not exclusively for agricultural purpose and are not occupied by or adjacent and appurtenant to buildings, levy the taxes mentioned in clauses (a), (b),(c),(d) and (e) of sub-section (I) at such percentages of the capital value of such lands or at such rates with reference to the extent of such lands as it may fix: Provided that such percentages or rates shall not exceed the maximum, if any, fixed by the State Government and that the capital value of such lands shall be determined in such manner as may be prescribed. (b) in the case of railway lands, situated within a municipality which are not used exclusively for agricultural purposes and are not occupied by or adjacent and appurtenant to, buildings, the municipality shall levy these taxes on the annual value of such lands, and the State Government shall have power to make rules regarding the manner in which, the person or persons by whom and the intervals at which, the annual value of such lands shall be estimated or revised, and they may also by such rules restrict or modify the application of the provisions contained in this chapter. 1[3) (a) The municipality may, in the case of lands used exclusively for agricultural purposes, levy the tax mentioned in clause (a) of sub-section (1) at such proportion as it may fix on the annual value of such lands.] (b) if such lands be occupied by tenants, the municipality shall levy the taxes in equal shares, from the land-holder and the tenant respectively.