NDMC ACT(Chapter8 Other Taxes)

CHAPTER - VIII

TAXATION

Levy of Taxes || Property-Tax || Tax on Vehicles and Animals || Theatre-Tax || Tax on Advertisements Other Than Advertisements Published in the Newspapers || Duty on Transfer of Property || Tax on Buildings Payable Along With the Application for Sanction of Building Plans || Other Taxes || Supplementary Taxation || Payment and Recovery of Taxes || Remission and Refund || Appeals || Miscellaneous Provisions Relating to Taxation || Taxes on Entertainment and Betting ||

Tax on buildings payable along with the application for sanction of building plans

Tax on building applications.

95.

(1)	Save as otherwise provided in this Act the Council shall levy a tax on buildings at such rates not exceeding those specified in the Fifth Schedule as the Council shall determine.
(2)	The tax shall be leviable on every person who makes an application to the Chairperson for the sanction of building plan and shall be payable along with the same.

OTHER TAXES

Imposition of other taxes.

96.

(1)	The Council may, at a meeting, pass a resolution for the levy of any of the taxes specified in sub-section (2) of section 60, defining the maximum rate of the tax to be levied, the class or classes of persons or the description or descriptions of articles and properties to be taxed, the system of assessment to be adopted and the exemptions, if any, to be granted.
(2)	Any resolution passed under sub-section (1) shall be submitted to the Central Government for its sanction, and if sanctioned by that Government, shall come into force on and from such date as may be specified in the order of sanction.
(3)	After a resolution has come into force under sub-section (2), the Council may, subject to the maximum rate, pass a second resolution determining the actual rates at which the tax shall be leviable and the tax shall come into force on the first day of the quarter of the year next following the date on which such second resolution is passed.
(4)	After a tax has been levied in accordance with foregoing provisions of this section, the provisions of sub-section (2) of section 55, shall apply in relation to such tax as they apply in relation to any tax imposed under sub-section (1) of section 60.

SUPPLEMENTARY TAXATION

Supplementary taxation.

97.
	Whenever the Council decides to have recourse to supplementary taxation under sub-section (2) of section 57 in any year, it shall do so by increasing from such date as the Council may determine, the rates at which any tax leviable under this Act is being levied, but every such increase shall be made subject to the maximum rate and any other limitation specified in respect of such tax.