(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 126, 127-A and 129;
(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 Council;
(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 Kshetron Me Mai 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 Council subject to a minimum rate as may be prescribed by the State Government;
(b) on buildings and lands which are not exempted from property tax, at a minimum rate as determined in clause (a) plus such percentage of the property tax, as shall be determined by the Council:
(a) on buildings and lands which are exempted from property tax at a rate as determined by the Council subject to a minimum and maximum rate as may be prescribed by the State Government;
(b) on buildings and lands which are not exempted from property tax at a minimum rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Council.
(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 Council agency;
(b) a drainage tax, where a system of drainage has been introduced;
(c) a tax on persons exercising any profession or art or carrying on any trade or calling within the city;
(d) a tax payable by the owners on all or any vehicles or animals used for riding, driving draught or burden or on dogs, where such vehicles, animals or dogs are used within the city, whether they are actually kept within the city or not;
(e) a toll on vehicles and animals used as aforesaid entering the city but not liable to taxation under clause (d);
(f) fees 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 Council;
(h) a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Council;
(i) a tax on pilgrims resorting periodically to a shrine within the limits of the Council;
(j) a tax on persons occupying, houses, buildings or lands within the limits of the Council according to their circumstances and property;
(k) a toll on new bridge constructed by the Council;
(l) a tax on advertisements other than advertisements published in newspapers;
(m) a tax on theatres, theatrical performances and other shows for public amusement;
(n) a terminal tax on goods or animals exported from the limits of the Council; and
(o) any other tax which the State Government has power to impose under the Constitution of India, within the prior approval of the State Government;
[127A. Imposition of property tax.
(a) buildings and lands owned by or vesting in, -
(i) the Union Government;
(ii) the State Government;
(iii) the Council;
[(b) All kachcha dwelling units having country tile (Kawelu) roof and measuring not more than 500 square feet, and all buildings and lands belonging to or occupied by the urban poor sections as may be exempted by the Government through notification;]
[(c) educational institutions of Government of India, State Government Council or Nagar Panchayats as the case may be, registered charitable trusts, educational institutions registered under Section 12A of the Income Tax Act, 1961 shall be wholly exempted and other educational institutions may be given a rebate of upto fifty percent of the property tax as assessed by the Council or Nagar Panchayats as the case may be in accordance with norms that may be prescribed by the State Government;]
(d) public parks and play grounds which are open to the public and building and land attached thereto if the rent derived therefrom is exclusively spent for the administration of parks and playgrounds to which they are attached;
(e) buildings and lands or portions thereof used exclusively for public, worship or public charity such as mosques, temples, churches, dharamshalas, gurudwaras , hospitals, dispensaries, orphanages, alms houses, drinking water fountains, infirmaries for the treatment and care of animals and public burial grounds, or other places for the disposal of the dead:
(i) buildings in, or lands on, which any trade or business is carried on unless the rent derived from such buildings or lands is applied exclusively to religious purposes or to public charitable institutions aforesaid;
(ii) buildings or lands in respect of which rent is derived and such rent is not applied exclusively to religious purposes or public charitable institutions aforesaid;
[(f) buildings and lands owned by widows or minors or persons subject to physical or mental disability as defined under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), to the extent as may be prescribed;] ]
[(g) buildings and lands owned by freedom fighters and retired members of Defence Services and their widows during their life time if they are exempted from income tax;]
[(h) buildings and lands owned by blind persons and abandoned women, to the extent as may be prescribed;]
[(i) buildings and lands in occupation of owner for his residence shall be exempted from property tax to the extent of fifty percent.]
[(j) [* * *] ]
Section 127 • The Chhattisgarh Municipalities Act, 1961
127. Taxes to be imposed under this Act.
the-chhattisgarh-municipalities-act-1961-sec-127.json
•
Section 127
{
"act_title": "The Chhattisgarh Municipalities Act, 1961",
"act_slug": "the-chhattisgarh-municipalities-act-1961",
"section_label": "Section",
"section": {
"number": "127",
"title": "127. Taxes to be imposed under this Act.",
"chapter": null,
"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 126, 127-A and 129;\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 Council;\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 Kshetron Me Mai 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 Council subject to a minimum rate as may be prescribed by the State Government;\n(b) on buildings and lands which are not exempted from property tax, at a minimum rate as determined in clause (a) plus such percentage of the property tax, as shall be determined by the Council:\n(a) on buildings and lands which are exempted from property tax at a rate as determined by the Council subject to a minimum and maximum rate as may be prescribed by the State Government;\n(b) on buildings and lands which are not exempted from property tax at a minimum rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Council.\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 Council agency;\n(b) a drainage tax, where a system of drainage has been introduced;\n(c) a tax on persons exercising any profession or art or carrying on any trade or calling within the city;\n(d) a tax payable by the owners on all or any vehicles or animals used for riding, driving draught or burden or on dogs, where such vehicles, animals or dogs are used within the city, whether they are actually kept within the city or not;\n(e) a toll on vehicles and animals used as aforesaid entering the city but not liable to taxation under clause (d);\n(f) fees 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 Council;\n(h) a betterment tax on properties whose value may have improved as a result of town planning scheme undertaken by the Council;\n(i) a tax on pilgrims resorting periodically to a shrine within the limits of the Council;\n(j) a tax on persons occupying, houses, buildings or lands within the limits of the Council according to their circumstances and property;\n(k) a toll on new bridge constructed by the Council;\n(l) a tax 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 tax on goods or animals exported from the limits of the Council; and\n(o) any other tax which the State Government has power to impose under the Constitution of India, within the prior approval of the State Government;\n[127A. Imposition of property tax.\n(a) buildings and lands owned by or vesting in, -\n(i) the Union Government;\n(ii) the State Government;\n(iii) the Council;\n[(b) All kachcha dwelling units having country tile (Kawelu) roof and measuring not more than 500 square feet, and all buildings and lands belonging to or occupied by the urban poor sections as may be exempted by the Government through notification;]\n[(c) educational institutions of Government of India, State Government Council or Nagar Panchayats as the case may be, registered charitable trusts, educational institutions registered under Section 12A of the Income Tax Act, 1961 shall be wholly exempted and other educational institutions may be given a rebate of upto fifty percent of the property tax as assessed by the Council or Nagar Panchayats as the case may be in accordance with norms that may be prescribed by the State Government;]\n(d) public parks and play grounds which are open to the public and building and land attached thereto if the rent derived therefrom is exclusively spent for the administration of parks and playgrounds to which they are attached;\n(e) buildings and lands or portions thereof used exclusively for public, worship or public charity such as mosques, temples, churches, dharamshalas, gurudwaras , hospitals, dispensaries, orphanages, alms houses, drinking water fountains, infirmaries for the treatment and care of animals and public burial grounds, or other places for the disposal of the dead:\n(i) buildings in, or lands on, which any trade or business is carried on unless the rent derived from such buildings or lands is applied exclusively to religious purposes or to public charitable institutions aforesaid;\n(ii) buildings or lands in respect of which rent is derived and such rent is not applied exclusively to religious purposes or public charitable institutions aforesaid;\n[(f) buildings and lands owned by widows or minors or persons subject to physical or mental disability as defined under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), to the extent as may be prescribed;] ]\n[(g) buildings and lands owned by freedom fighters and retired members of Defence Services and their widows during their life time if they are exempted from income tax;]\n[(h) buildings and lands owned by blind persons and abandoned women, to the extent as may be prescribed;]\n[(i) buildings and lands in occupation of owner for his residence shall be exempted from property tax to the extent of fifty percent.]\n[(j) [* * *] ]",
"footnote": "",
"is_definition": false,
"sort_order": 145
},
"prev_section": "126",
"next_section": "127B"
}