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Revenue Section

The Revenue Department is another key department of the Municipal Corporation, Consisting of a EO, Revenue Officers, Revenue Inspectors and Tax Collectors, Tax Daroga.

The internal revenues of the Municipality shall consist of its receipts from the following sources:
• Taxes levied by the Municipality
• User charges levied for the provision of civic services, and
• Fees and fines levied for the performance of regulatory and other statutory functions.

Power to levy taxes: Subject to the provisions of section 10, the Municipality shall have the power to levy the following taxes:
• Property tax on lands and buildings.
• Surcharge on transfer of lands buildings.
• Tax on deficit in parking spaces in any non-residential building.
• Water tax
• Fire tax
• Tax on advertisement, other than advertisements published in news papers
• Surcharges on entertainment tax.
• Surcharge on electricity consumption within the municipal area.
• Tax on congregations.
• Tax on pilgrims and tourists, and
• Toll-
• On roads, bridges, ferries and navigable channel and
• On heavy trucks which shall be heavy goods vehicles and buses which shall be heavy passenger’s motor vehicles, within the meaning of the Motor vehicle Act, 1988, plying on a public street.
• Tax on profession

The holdings in the Municipal area shall be classified by the municipality on the following criteria:
• Situation of the holdings

i. Holdings on the Principal Main Road
ii. Holdings on the Main Road
iii. Holdings other than sub-clauses (i) and (ii)

• Use of the Holding

i. Purely residential
ii. Purely commercial or industrial (whether self owned or otherwise).
iii. Partly residential and partly commercial/industrial
iv. All holdings other than sub-clause (i) (ii) and (iii)

• Type of Construction

i. Pucca building with R.C.C. Roof,
ii. Pucca building with asbestos/corrugated sheet roof,
iii. All other buildings not covered in sub-clauses (i) and (ii)