# The Assam Municipal Corporation Act, 2022, Section 87: Power to levy taxes

- Act: The Assam Municipal Corporation Act, 2022 (Act 8 of 2022)
- Source URL: https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/87/

## 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.

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