Power to levy taxes
Section 87 of the Assam Municipal Corporation Act, 2022 deals with power to levy taxes. 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/
(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.
Section 87, The Assam Municipal Corporation Act, 2022 (Act 8 of 2022).
Questions about Section 87
What does Section 87 of the Assam Municipal Corporation Act deal with?
Section 87 of the Assam Municipal Corporation Act is headed "Power to levy taxes". 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/
How do I find court cases under Section 87 of the Assam Municipal Corporation Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Municipal Corporation Act 87, section 87 Assam Municipal Corporation Act, section 87 of the Assam Municipal Corporation Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Assam Municipal Corporation Act enacted?
Assam Municipal Corporation Act was enacted in 2022 as Act 8 of 2022. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions2087 words
- 8. 1472 words
- 258. 1084 words
- 266. 871 words
- 115. Revision of assessment753 words
- 303. 724 words
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