{"act":{"id":"assam-municipal-corporation-act-2022","short_title":"The Assam Municipal Corporation Act, 2022","long_title":null,"act_number":"8","act_year":2022,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Assam","unit":"section","section_count":368,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/4bdb8f2a-0dcc-4f76-9c7c-8d6da8ab50d9.pdf","url":"https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/"},"unit":"section","section":{"number":"87","heading":"Power to levy taxes","text":"(1) The Corporation shall have, for the purposes of this Act, the power to levy the following taxes :- (a) property tax on lands and buildings, (b) surcharge on transfer of lands and buildings, (c) tax on deficit in parking spaces in any non-residential building, (d) water tax, (e) Taxes on professions/callings, (f) Tax on advertisements, other than advertisements published in newspapers, (g) surcharge on entertainment tax, (h) tax on congregations, (i) toll - (i) on roads, bridges and ferries, and (ii) on heavy trucks which shall be heavy goods vehicles, and buses, which shall be heavy passenger motor vehicles, within the meaning of the Motor Vehicles Act, 1988, plying on a public street. Central Act 59 of 1988. (2) Subject to the prior approval of the State Government, the Corporation may, for raising revenue for discharging its duties, and performing its functions, under this Act, levy any other tax which the State Legislature has the power to levy under the Constitution of India. (3) The levy, assessment and collection of taxes mentioned in sub-section (1) above, shall be in accordance with the provisions of this Act and the rules and the regulations made thereunder. Power to levy user charges.","html":"<p>(1) The Corporation shall have, for the purposes of this Act, the power to levy the following taxes :- (a) property tax on lands and buildings, (b) surcharge on transfer of lands and buildings, (c) tax on deficit in parking spaces in any non-residential building, (d) water tax, (e) Taxes on professions/callings, (f) Tax on advertisements, other than advertisements published in newspapers, (g) surcharge on entertainment tax, (h) tax on congregations, (i) toll - (i) on roads, bridges and ferries, and (ii) on heavy trucks which shall be heavy goods vehicles, and buses, which shall be heavy passenger motor vehicles, within the meaning of the Motor Vehicles Act, 1988, plying on a public street. Central Act 59 of 1988. (2) Subject to the prior approval of the State Government, the Corporation may, for raising revenue for discharging its duties, and performing its functions, under this Act, levy any other tax which the State Legislature has the power to levy under the Constitution of India. (3) The levy, assessment and collection of taxes mentioned in sub-section (1) above, shall be in accordance with the provisions of this Act and the rules and the regulations made thereunder. Power to levy user charges.</p>","words":200,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/87/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/4bdb8f2a-0dcc-4f76-9c7c-8d6da8ab50d9.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/610a677f-104b-48d6-a380-d50e09198f79/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}