In force · As amended up to 2026-08
96. Imposition of other taxes.— (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
96. Yarn other than waste yarn.
THE TENTH SCHEDULE
[ See section 369 (1)]
PENALTIES
Explanation . — The entries in the second column of the following table headed "Subject" are not intended as definitions of the offences prescribed in the provisions mentioned in the first column or even — as abstracts of those provisions, but are inserted merely as reference to the subject thereof:
— 97. Supplementary taxation. 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.
Payment and recovery of taxes
— 98. Time and manner of payment of taxes. Save as otherwise provided in this Act, any tax levied under this Act shall be payable on such dates, in such number of instalments and in such manner as may be determined by bye-laws made in this behalf.
|||Table|||||||
|---|---|---|---|---|---|---|---|---|
|Section,|Subject|||Fine or||Daily||fine|
|sub-section,||||imprisonment which||which|may|be|
|clause or||||may be|imposed|imposed|||
|proviso|||||||||
|1|2||||3||4||
|Section 74,|Failure to give notice of|transfer or|||Rs.<br>50|Rs.<br>—|||
|sub-sections (1)|devolution of land or building||||||||
|and (2)|||||||||
|Section 74,|Failure to produce instrument of transfer||||50||—||
|sub-section (3)|||||||||
|Section 75|Failure to give notice of erection||of new||50||—||
||building, etc.||||||||
|Section 76|Failure to give notice of|demolition or|||50||—||
||removal of building||||||||
|Section 77|Failure to comply with requisition to||furnish||50||—||
||information, etc.||||||||
|Section 81,|Wilful delay or obstruction of valuers||||50||—||
|sub-section (2)|||||||||
|Section 89|Prohibition<br>of<br>advertisement||without||200||5||
||permission||||||||
|Section 114|Failure to give notice of vacant land or||||50||5||
||building||||||||
|Section 119,|Non-compliance with the requisition of||||50||—||
|sub-section (2)|attendance before the Chairperson||||||||
|Section 122|Failure to disclose liability||||100||—||
|Section 148|Use for non-domestic purposes of water||||100||5||
||supplied for domestic purposes||||||||
|Section 152,|Non-compliance with the requisition||to take||200||20||
|sub-section (1)|water supply||||||||
|Section 153|Prohibition to occupy new premises||without||200||20||
||arrangement for water supply||||||||
|Section 164|Waste or misuse of water||||50||—||
|Section 165|Refusal of admittance, etc.||||100||—||
|Section 168,|Laying of water pipes, etc.,|in a position|||100||10||
|sub-section (1)|where pipes may be injured or|water|therein||||||
||polluted||||||||
|Section,|Subject|Fine or||Daily||fine|
|---|---|---|---|---|---|---|
|sub-section,||imprisonment which||which|may|be|
|clause or||may be|imposed|imposed|||
|proviso|||||||
|1|2||3||4||
|Section 168,|Construction of latrines, etc., in a position||100||—||
|sub-section (2)|where pipes may be injured or water therein||||||
||polluted||||||
|Section 173|Injury to, or interference with free flow of||50||—||
||contents of municipal drain of drains||||||
||communicating with municipal drain||||||
|Section 174,|Private drain not to be connected with||50||—||
|sub-section (2)|municipal drain without notice||||||
|Section 175|Non-compliance<br>with<br>requisition<br>for||100||25||
||drainage of undrained premises||||||
|Section 176|Erection of new premises without drain||1000||—||
|Section 177|Non-compliance<br>with<br>requisition<br>of||50||5||
||maintenance of drainage works for any group||||||
||or block of premises||||||
|Section 178|Non-compliance with directions to close or||50||5||
||limit the use of private drains in certain cases||||||
|Section 179|Non-compliance with Chairperson‟s orders||50||—||
||regarding the use of a drain by a person other||||||
||than the owner thereof||||||
|Section 180|Non-compliance with requisition for keeping||50||—||
||sewage and rain water drains distinct||||||
|Section 181|Non-compliance with requisition for the||50||—||
||pavement of courtyard, etc.||||||
|Section 183|Connection with municipal water works or||200||50||
||drains without written permission||||||
|Section 186,|Non-compliance with requisition to close,||50||5||
|sub-section (4)|remove or divert a pipe or drain||||||
|Section 193,|Execution of work by a person other than a||200||—||
|sub-section (1)|licensed plumber||||||
|Section 193,|Failure to furnish when required, name of||100||—||
|sub-section (2)|licensed plumber employed||||||
|Section 193,|Licensed plumbers not to demand more than||100||—||
|sub-section (6)|the charges prescribed||||||
|Section 193,|Licensed plumbers not to contravene bye-||100||—||
|sub-section (8)|laws<br>or<br>execute<br>work<br>carelessly<br>or||||||
||negligently, etc.||||||
|Section 194|Prohibition of wilful or neglectful acts||100||—||
||relating to water or sewage works||||||
|Section 209,|Construction of building within the regular||1000||10||
|sub-section(3)|line of street withoutpermission||||||
|Section,|Subject|Fine or||Daily||fine|
|---|---|---|---|---|---|---|
|sub-section,||imprisonment which||which|may|be|
|clause or||may be|imposed|imposed|||
|proviso|||||||
|1|2||3||4||
|Section 211|Failure to comply with requisition to set back||200||50||
||buildings to regular line of street||||||
|Section 214|Failure to comply with requisition to set||200||10||
||forward buildings to regular line of street||||||
|Section 217,|Utilising, selling or otherwise dealing with|Rigorous|||—||
|sub-sections (5)|any land or laying out a private street|imprisonment which|||||
||otherwise than in conformity with orders of|may extend to three|||||
||the Council|years|||||
|Section 218,|Failure to comply with requisition to show||50||5||
|sub-section (1),|cause for alteration of street or for a||||||
|clauses (a) and|appearance before the Chairperson||||||
|(b)|||||||
|Section 219,|Failure to comply with requisition on owner||100||10||
|sub-section (1)|of private street or owner of adjoining land||||||
||or building to level, etc., such street||||||
|Section 221,|Prohibition of projections upon streets, etc.||200||—||
|sub-section (1)|||||||
|Section 221,|Failure to comply with requisition to remove||200||—||
|sub-section (2)|projections from streets||||||
|Section 222,|Failure to comply with requisition to remove||200||—||
|sub-section (2)|a verandah, balcony, etc., put up in||||||
||accordance with section 221(1)||||||
|Section 223|Failure to comply with requisition to have||50||—||
||ground floor doors, etc., so altered as not to||||||
||open outwards||||||
|Section 224,|Erection, etc., of structures of fixtures which||200||10||
|sub-section (1)|cause obstruction in streets||||||
|Section 225|Deposit, etc., of things in streets||100||—||
|Section 227,|Tethering of animals and milking of cattle in||100||5||
|sub-sections (1)|public streets||||||
|and (2)|||||||
|Section 228,|Unlawful removal of bar or shorting timber,||50||—||
|sub-section (4)|etc., or removal or extinction of light||||||
|Section 229,|Streets not to be opened or broken and||200||10||
|sub-section (1)|building materials not to be deposited||||||
||thereon without permission||||||
|Section 231,|Name of street and number of house not to||50||—||
|sub-section (2)|be destroyed or defaced, etc.||||||
|Section 232,|Failure to comply with requisition to repair,||100||25||
|sub-section (1)|protect or enclose a dangerous place||||||
|Section 234,|Removal, etc., of lamps||100||—||
|sub-section(1)|||||||
|Section,||||Subject|Subject||||Fine or|Daily||fine|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|sub-section,|||||||||imprisonment which|which|may|be|
|clause or|||||||||may be imposed|imposed|||
|proviso|||||||||||||
|1||||2|||||3||4||
|Section 234,|Wilfully|and negligently|||extinguishing lights||||50||—||
|sub-section (2)|in public|streets, etc.|||||||||||
|Section 237,|Erection|of a building without|||||the sanction of||Simple||—||
|sub-section (1)|the Chairperson||||||||imprisonment which||||
||||||||||may extend to six||||
||||||||||months or with fine||||
||||||||||which may extend to||||
||||||||||Rs. 5000 or with||||
||||||||||both||||
|Section 237,|Use of||inflammable||materials without||||100||—||
|sub-section (2)|permission||||||||||||
|Section 238,|Failure to give|||notice of intention to erect a|||||Simple||—||
|sub-section (1)|building||||||||imprisonment which||||
||||||||||may extend to six||||
||||||||||months or with fine||||
||||||||||which may extend to||||
||||||||||Rs. 5000 or with||||
||||||||||both||||
|Section 239,|Failure to||give|notice of||intention to make|||Simple||—||
|sub-section (1)|additions, etc., to buildings||||||||imprisonment which||||
||||||||||may extend to six||||
||||||||||months or with fine||||
||||||||||which may extend to||||
||||||||||Rs. 5000 or with||||
||||||||||both||||
|Section 242,|Commencement to work||||without notice, etc.||||10000||500||
|sub-section (4)|||||||||||||
|Section 244|Failure to||comply with requisition to round||||||100||5||
||off buildings at|||corners of||streets|||||||
|Section 245,|Erection|of buildings on|||new||streets without||1000||—||
|sub-section (1)|levelling||||||||||||
|Section 245,|Erection|of buildings or execution of work|||||||1000||—||
|sub-section (1)|within|regular<br>line|||of||street<br>or|in|||||
||contravention of any scheme or plan||||||||||||
|Section 247|Failure to demolish buildings erected without||||||||Simple||—||
||sanction||or|erection||of|buildings|in|imprisonment which||||
||contravention of order||||||||may extend to six||||
||||||||||months or with fine||||
||||||||||which may extend to||||
||||||||||Rs. 5000 or with||||
||||||||||both||||
|Section,|Subject|||Fine or||Daily||fine|
|---|---|---|---|---|---|---|---|---|
|sub-section,||||imprisonment which||which|may|be|
|clause or||||may be|imposed|imposed|||
|proviso|||||||||
|1|2||||3||4||
|Section 248|Erection of buildings in|contravention of||Simple|||—||
||conditions of sanction, etc.|||imprisonment which|||||
|||||may extend to six|||||
|||||months|or with fine||||
|||||which may extend to|||||
|||||Rs. 5000 or with|||||
|||||both|||||
|Section 249|Failure to carry out a alterations|||Simple|||—||
|||||imprisonment which|||||
|||||may extend to six|||||
|||||months|or with fine||||
|||||which may extend to|||||
|||||Rs. 5000 or with|||||
|||||both|||||
|Section 251,|Non-compliance<br>with|provision|as<br>to||200||10||
|sub-sections (1)|completion certificates, occupation or use,||||||||
|and (2)|etc., without permission||||||||
|Section 252|Non-compliance with restrictions on user of|||Simple|||—||
||buildings|||imprisonment which|||||
|||||may extend to six|||||
|||||months|or with fine||||
|||||which may extend to|||||
|||||Rs. 5000 or with|||||
|||||both|||||
|Section 258,|Failure to comply with requisition to remove||||500||20||
|sub-sections (1)|structures which are in ruins or likely to fall||||||||
|and (2)|||||||||
|Section 259,|Failure to comply with requisition to||vacate||200||—||
|sub-section (1)|buildings in dangerous conditions, etc.||||||||
|Section 264|Failure to provide for collection, removal and||||50||—||
||deposit of refuse and provision of receptacles||||||||
|Section 265,|Failure to collect and|remove filth and|||50||—||
|sub-section (1)|polluted matter||||||||
|Section 265,|Scavenger‟s duties in certain cases not to be||||25||—||
|sub-section (3)|discharged by any person without permission||||||||
|Section 266|Failure to comply with requisition for||||100||—||
||removal of rubbish, etc., from premises used||||||||
||as market, etc.||||||||
|Section 267,|Keeping rubbish and filth for more than||||50||10||
|sub-section (1)|twenty-four hours, etc.||||||||
|Section 267,|Allowing filth to flow in streets||||50||—||
|sub-section (2)|||||||||
|Section 267,|Depositing rubbish or filth, etc., in street, etc.||||50||—||
|sub-section(3)|||||||||
|Section,|Subject|Fine or||Daily||fine|
|---|---|---|---|---|---|---|
|sub-section,||imprisonment which||which|may|be|
|clause or||may be|imposed|imposed|||
|proviso|||||||
|1|2||3||4||
|Section 271,|Latrines and urinals not to be constructed||200||—||
|sub-section (1)|without permission or in contravention of||||||
||terms prescribed||||||
|Section 272,|Failure to provide buildings newly erected or||500||—||
|sub-section (1)|re-erected with latrine, urinal and other||||||
||accommodation||||||
|Section 272,|Failure<br>to<br>provide<br>residential buildings||500||—||
|sub-section (3)|composed of separate tenements with latrine,||||||
||bathing or washing place for servants on the||||||
||ground floor||||||
|Section 273|Failure to provide latrines for premises used||100||20||
||by large number of people and to keep them||||||
||clean and in proper order||||||
|Section 274|Failure to comply with requisition to provide||100||20||
||latrines for market, cattle shed, cart stand,||||||
||etc., and to keep them clean and in proper||||||
||order||||||
|Section 275,|Failure to comply with requisition to enforce||100||10||
|clauses (a), (b),|provision of latrine or urinal accommodation,||||||
|(c) and (d)|etc.||||||
|Section 276,|Failure to comply with requisition for||1000||—||
|sub-section (2)|removal of congested buildings||||||
|Section 277|Failure to comply with requisition to||1000||—||
||improve buildings unfit for human habitation||||||
|Section 279,|Failure to comply with order of demolition||1000||—||
|sub-sections|of buildings unfit for human habitation||||||
|(1), (2), (3) and|||||||
|(4)|||||||
|Section 280|Failure to comply with requisition of the||100||15||
||Chairperson to remove insanitary huts and||||||
||sheds, etc.||||||
|Section 281,|Prohibition against washing by washerman||25||—||
|sub-section (1)|||||||
|Section 282|Failure to give information of dangerous||100||—||
||disease||||||
|Section 284|Failure to comply with requisition to cleanse||50||—||
||and disinfect buildings or articles||||||
|Section 285|Failure to comply with requisition to destroy||50||—||
||infectious huts or sheds||||||
|Section 286|Washing of clothing, bedding, etc., at any||25||—||
||place not notified bytheChairperson||||||
|Section,|Subject|Fine or||Daily||fine|
|---|---|---|---|---|---|---|
|sub-section,||imprisonment which||which|may|be|
|clause or||may be|imposed|imposed|||
|proviso|||||||
|1|2||3||4||
|Section 288,|Sending infected clothes to washerman or||25||—||
|sub-section (1)|laundry||||||
|Section 288,|Failure to furnish address of washerman or||25||—||
|sub-section (2)|laundry to which clothes have been sent||||||
|Section 289,|Use of public conveyances by persons||50||—||
|sub-sections|suffering from a dangerous disease, etc.||||||
|(1), (2) and (3)|||||||
|Section 291|Failure to disinfect buildings before letting||100||—||
||the same||||||
|Section 292|Disposal<br>of<br>infected<br>articles<br>without||50||—||
||disinfection||||||
|Section 293|Making or selling of food, etc., or washing of||50||—||
||clothes by infected persons||||||
|Section 294|Sale of food or drink in contravention of||50||—||
||restriction or prohibition of Chairperson||||||
|Section 295|Removal or use of water from wells and||50||—||
||tanks in contravention of prohibition of||||||
||Chairperson||||||
|Section 296|Exposure of persons to risk of infection by||100||—||
||the presence or conduct of a person suffering||||||
||from a dangerous disease, etc.||||||
|Section 297|Removal<br>of<br>infectious<br>corpses<br>in||50||—||
||contravention of the provisions of the section||||||
|Section 298,|Absence of sweepers, etc., from duty without|Imprisonment which|||—||
|sub-sections (1)|notice|may extend to one|||||
|and (2)||month|||||
|Section 299|A<br>sweeper<br>employed<br>for<br>doing house||10||—||
||scavenging not to discontinue work without||||||
||notice||||||
|Section 300|Failure to supply information by persons||50||—||
||incharge of burning or burial grounds||||||
|Section 301|Use of new burning or burial ground without||50||—||
||permission||||||
|Section 302,|Failure to comply with requisition to close a||50||—||
|sub-section (1)|burning or burial ground||||||
|Section 302,|Burning or burial of corpses in a burning or||50||—||
|sub-section (2)|burial ground after it has been closed||||||
|Section 303|Removal of corpses by other than prescribed||25||—||
||routes||||||
|Section 304,|Failure to give notice for removal of||10||—||
|clause(b)|carcasses of dead animals||||||
|Section,|Subject||||Fine or||Daily||fine|
|---|---|---|---|---|---|---|---|---|---|
|sub-section,|||||imprisonment which||which|may|be|
|clause or|||||may be|imposed|imposed|||
|proviso||||||||||
|1|2|||||3||4||
|Section 307,|Failure to give information|of births and||||50||—||
|sub-sections (1)|deaths|||||||||
|and (2)||||||||||
|Section 308,|Commission of nuisances|||||50||—||
|sub-sections||||||||||
|(1), (2) and (3)||||||||||
|Section 309|Failure to comply with requisition for|||||500||25||
||removal or abatement of nuisance|||||||||
|Section 310,|Dogs not to be at large in a street||without|||50||—||
|sub-section (4)|being secured by a chain lead|||||||||
|Section 310,|Ferocious dogs at large without||being|||100||—||
|sub-section (5)|muzzled, etc.|||||||||
|Section 311|Staking<br>inflammable|material||in||50||—||
||contravention of prohibition|||||||||
|Section 312|Setting a naked light|||||50||—||
|Section 313|Discharging fireworks, firearms, etc., likely|||||50||—||
||to cause danger|||||||||
|Section 314|Failure to comply with requisition to render|||||50||—||
||buildings, wells, etc., safe|||||||||
|Section 315|Failure to comply with requisition to||enclose|||50||—||
||land used for improper purposes|||||||||
|Section 317,|Sale<br>in<br>municipal<br>markets||without|||200||—||
|sub-section (1)|permission|||||||||
|Section 318,|Use of places as private markets without|||a||500||25||
|sub-sections (1)|licence and use of places|other|than|a||||||
|and (2)|municipal slaughter house|as slaughter||||||||
||houses|||||||||
|Section 318,|Non-compliance with conditions imposed by|||||50||—||
|sub-section (2)|Chairperson|||||||||
|proviso (a)||||||||||
|Section 320|Keeping market open without|licence, etc.||||2000||—||
|Section 321|Sale in unlicensed market|||||50||—||
|Section 322|Carrying on business or trade near a market|||||50||—||
|Section 324|Failure of person in charge|of markets||to||50||—||
||expel lepers and disturbers from the market|||||||||
|Section 325|Carrying<br>on<br>butcher‟s, fishmonger‟s|||or||100||10||
||poluterer‟s trade without licence, etc.|||||||||
|Section 326|Establishment<br>of<br>factory,|<br>etc.,|without|||5000||50||
||permission|||||||||
|Section,|Subject|Fine or||Daily||fine|
|---|---|---|---|---|---|---|
|sub-section,||imprisonment which||which|may|be|
|clause or||may be|imposed|imposed|||
|proviso|||||||
|1|2||3||4||
|Section 327|Certain things not to be kept and certain||1000||100||
||trades and operations not to be carried on||||||
||without a licence||||||
|Section 328,|Keeping,<br>abandonment<br>or tethering<br>of||100||—||
|sub-section (3)|animals, etc.||||||
|Section 329,|Use<br>of<br>premises<br>in<br>contravention of||500||—||
|sub-section (5)|declaration||||||
|Section 330|Hawking articles for sale without a licence,||100||—||
||etc.||||||
|Section 331|Keeping a lodging house, eating house, tea||100||—||
||shop, etc., without licence or contrary to||||||
||licence||||||
|Section 332|Keeping open theatre, circus or other place||500||50||
||of public amusement without licence or||||||
||contrary to terms of licence||||||
|Section 339,|Failure to produce licence or written||50||5||
|sub-section (5)|permission||||||
|Section 340|Preventing the Chairperson or any person||50||—||
||authorised in this behalf from exercising his||||||
||powers of entry, etc.||||||
|Section 341|Preventing the Chairperson or any person||50||—||
||authorised in this behalf from exercising his||||||
||power of entry upon any adjoining land||||||
|Section 346|Obstruction or molestation in execution of||200||—||
||work||||||
|Section 353,|Failure to comply with requisition to state||50||—||
|sub-section (4)|the name and address of owner of premises||||||
|Section 364,|Failure of occupier of land or building to||200||50||
|sub-section (3)|afford owner facilities for complying with||||||
||provisions of the Act, etc., after eight days||||||
||from issue of order by district judge||||||
|Section 404|Obstruction of Chairperson or a member, etc.||200||—||
|Section 405|Removal of any mark set up for indicating||100||—||
||level, etc.||||||
|Section 406|Removal, etc., of notice exhibited by or||50||—||
||under orders of the Council, Chairperson,||||||
||etc.||||||
|Section 407|Unlawful removal of earth, sand or other||50||—||
||material or deposit of any matter or making||||||
||of any encroachment from any land vested in||||||
||theCouncil.||||||
Source: India Code