State Act

THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

172- (1) For the purposes of this Act and, subject to the provisions thereof and of article 285 of the Constitution of India the [Corporation]2 shall impose the following taxes, namely- (a) property taxes, (b) a tax on vehicles other than mechanically propelled vehicles, and other conveyances plying for hire or kept within the City or on boats moored therein, (c) a tax on animals used .for riding, driving, draught or burden, when kept within the City. (2) In addition to the taxes specified in sub-section (1) the [Corporation]2 may for the purposes of this Act and subject to the provisions thereof impose any of the following taxes; namely- (a) a tax on trades, callings and professions and holding of public or private appointments; (b) [***]1 (c) [***]1 (d) [***]1 (e) a tax on dogs kept within the City; (f) a betterment tax; (g) a tax on deeds of transfer of immovable property situated within the City; (h) a tax on advertisements not being advertisements published In newspapers; (i) a theatre tax, and (j) [***]1 [***]1 (3) The [Corporation]2 taxes shall be assessed and levied in accordance with the provisions of this Act and the rules and bye-laws framed thereunder. (4) Nothing in this section shall authorize the imposition of any tax which the State Legislature has no power to impose in the State under the Constitution of India: Provided that where any tax was being lawfully levied in the area included in the City immediately before the commencement of the Constitution of India such tax may continue to be levied and applied for the purposes' of this Act until provision to the contrary is made by Parliament.