(a) a tax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of Sections 135, 136 and 138;
(b) a water tax, in respect of lands and buildings to which a water supply is furnished from or which are connected by means of pipe with municipal water works;
(c) a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city.
(d) a general lighting tax, where the lighting of public streets and places is undertaken by the corporation;
(e) a general fire tax, for the conduct and management of the fire service and for the protection of life and property in the case of fire;
(f) a local body tax on the entry of such goods as may be declared by the State Government by notification in the Official Gazette into the municipal area for consumption, use or sale therein at a rate not exceeding four percent of the value of goods ;
(i) brought by a person into the municipal area for his personal use or consumption; or
(ii) brought by a registered dealer within the municipal area and transmitted within 15 days thereof-
(a) to a registered dealer in any other local body; or
(b) in the course of export out of the territory of India; or
(c) in the course of inter-state trade outside the state.
(iii) specified in the Schedule to the Chhattisgarh Sthaniya Kshctron Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976).
(a) on buildings and lands which are exempted from property tax, at a rate as shall be determined by the Corporation, x x x.
(b) on buildings and lands which are not exempted from property tax, at a [x x x] rate as determined in clause (a) plus such percentage of the properly tax, as shall be determined by the Corporation :
(a) on buildings and lands which are exempted from property tax at a rate as determined by the corporation [x x x]
(b) (in buildings and lands which are not exempted from property tax at a rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Corporation.
(a) a latrine or conservancy tax payable by the occupier or owner upon private latrines, privies or cesspools or open premises or compounds cleansed by Corporation agency:
(b) a drainage tax, where a system of drainage has been introduced:
(c) a tan on persons exercising any profession or art or carrying on any trade or calling within the city;
(d-e) [x x x]
(f) lees on the registration of cattle sold within the city;
(g) market dues on persons exposing goods for sale in any market or in any place belonging to or under the control of the Government or of the Corporation;
(h) a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Corporation;
(i) a tax on pilgrims resorting periodically to a shrine within the limits of the Corporation;
(j) a tax on persons occupying houses, buildings or lands within the limits of the Corporation according to their circumstances and property;
(k) a toll on new bridge constructed by the Corporation;
(l) a lax on advertisements other than advertisements published in newspapers;
(m) a tax on theatres, theatrical performances and other shows for public amusement;
(n) a terminal lax on goods or animals exported from the limits of the Corporation; and
(o) any other tax which the State Government has power to impose under the Constitution of India, with the prior approval of the State Government.
[132A. Imposition of User Charges.
(a) when it introduces a new system or project for improved service delivery;
(b) when a service is improved in terms of service levels.
(a) water supply ;
(b) drainage or sewerage disposal and/or treatment.
(c) door-to-door collection of solid waste, and/or scientific system for disposal of municipal waste;
(d) any other new service rendered by the Corporation.
Section 132 • The Chhattisgarh Municipal Corporation Act, 1956
132. Taxes to be imposed under this Act.
the-chhattisgarh-municipal-corporation-act-1956-sec-132.json
•
Section 132
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"section": {
"number": "132",
"title": "132. Taxes to be imposed under this Act.",
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"content": "(a) a tax payable by the owners of buildings or lands situated within the city with reference to the gross annual letting value of the buildings or lands, called the property tax, subject to the provisions of Sections 135, 136 and 138;\n(b) a water tax, in respect of lands and buildings to which a water supply is furnished from or which are connected by means of pipe with municipal water works;\n(c) a general sanitary cess, for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city.\n(d) a general lighting tax, where the lighting of public streets and places is undertaken by the corporation;\n(e) a general fire tax, for the conduct and management of the fire service and for the protection of life and property in the case of fire;\n(f) a local body tax on the entry of such goods as may be declared by the State Government by notification in the Official Gazette into the municipal area for consumption, use or sale therein at a rate not exceeding four percent of the value of goods ;\n(i) brought by a person into the municipal area for his personal use or consumption; or\n(ii) brought by a registered dealer within the municipal area and transmitted within 15 days thereof-\n(a) to a registered dealer in any other local body; or\n(b) in the course of export out of the territory of India; or\n(c) in the course of inter-state trade outside the state.\n(iii) specified in the Schedule to the Chhattisgarh Sthaniya Kshctron Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976).\n(a) on buildings and lands which are exempted from property tax, at a rate as shall be determined by the Corporation, x x x.\n(b) on buildings and lands which are not exempted from property tax, at a [x x x] rate as determined in clause (a) plus such percentage of the properly tax, as shall be determined by the Corporation :\n(a) on buildings and lands which are exempted from property tax at a rate as determined by the corporation [x x x]\n(b) (in buildings and lands which are not exempted from property tax at a rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Corporation.\n(a) a latrine or conservancy tax payable by the occupier or owner upon private latrines, privies or cesspools or open premises or compounds cleansed by Corporation agency:\n(b) a drainage tax, where a system of drainage has been introduced:\n(c) a tan on persons exercising any profession or art or carrying on any trade or calling within the city;\n(d-e) [x x x]\n(f) lees on the registration of cattle sold within the city;\n(g) market dues on persons exposing goods for sale in any market or in any place belonging to or under the control of the Government or of the Corporation;\n(h) a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Corporation;\n(i) a tax on pilgrims resorting periodically to a shrine within the limits of the Corporation;\n(j) a tax on persons occupying houses, buildings or lands within the limits of the Corporation according to their circumstances and property;\n(k) a toll on new bridge constructed by the Corporation;\n(l) a lax on advertisements other than advertisements published in newspapers;\n(m) a tax on theatres, theatrical performances and other shows for public amusement;\n(n) a terminal lax on goods or animals exported from the limits of the Corporation; and\n(o) any other tax which the State Government has power to impose under the Constitution of India, with the prior approval of the State Government.\n[132A. Imposition of User Charges.\n(a) when it introduces a new system or project for improved service delivery;\n(b) when a service is improved in terms of service levels.\n(a) water supply ;\n(b) drainage or sewerage disposal and/or treatment.\n(c) door-to-door collection of solid waste, and/or scientific system for disposal of municipal waste;\n(d) any other new service rendered by the Corporation.",
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