75Taxes which may be imposed

(1) Subject to the provisions of this Chapter and with the previous approval of the State Government, municipality may, from time to time, impose in the whole or in any part of the municipality any of the following taxes and tolls, namely:--

(a) a tax on holding situated within the municipality assessed on their annual value, payable by the owner of the building or land or both;

(b) a tax on all or any of the vehicles, other than covered by the Motor Vehicles Act, 1988 (59 of 1988), or animals used for riding, driving, draught or burden and used within the limits of the municipality whether they are actually kept within or outside the said limits;

(c) an octroi on goods brought within the limits of the municipality for sale, consumption or use within such limits;

(d) a latrine-tax payable by the owners or occupiers for collections, removal and disposal of excrement or offensive matter from latrines, privies, urinals, cess-pools or compounds by the municipality, within the limits of the municipality;

(e) a scavenging-tax;

(f) lighting-tax where the lighting arrangement is made by the municipality;

(g) a drainage tax where a system of drainage has been introduced by the municipality;

(h) a tax on deeds of transfer of immovable property situated within the limits of the municipality;

(i) a tax on advertisements made within the limits of the municipality other than non-commercial undertaking advertisements published in newspapers;

(j) a water-tax where water is supplied by the municipality;

(k) market fees on person exposing goods for sale in any market or any place belonging to or under the control of the State Government or of the municipality;

(l) a betterment charge on properties the value of which may be increased as a result of town planning scheme implemented by the municipality; and

(m) any other tax, toll, rate, charge or fee.

(2) With the previous sanction of the State Government a municipality may, from time to time, charge a fee in respect of the issue and renewal of any licence which may be granted by the municipality under this Act and in respect of which no fee is leviable under sub-section (1).

(3) Subject to the provisions of any law that may be made by Parliament, any tax or fee which immediately before the commencement of this Act, was being lawfully levied under the Manipur Municipalities Act, 1976 (Manipur Act 26 of 1976) notwithstanding that such tax or fee is not specified in sub-section (1) shall continue to be levied by the Nagar Panchayat or, as the case may be, by the Council.

(4) The State Government may from time to time direct the municipality to impose any tax or to modify the rate of any tax already imposed.

(5) On default of the municipality to comply with the decision under sub-section (4) within three months from the receipt of the direction the municipality may be required to furnish reason as to why the tax should not be imposed or modified, as the case may be.