Section 53 of The Assam Municipal (Amendment) Act, 2004 — Provided that the rate of such tax, toll, fee or rate shall not exceed the limit as prescribed by the Government in the rules made under this Act
Bare section text
Official Legislative Text
Amendment of section 192 Amendment of section 192 In the principal Act, in section 192, in sub-section (1), for the words "one hundred rupees" occurring at the end, the words "five thousand rupees" shall be substituted.
Educational Study Layer
Summary
- This section establishes a maximum limit on municipal taxes, tolls, fees, and rates.
- The rates of any such tax, toll, fee, or rate must not exceed the limit prescribed by the Government.
- These limits are to be defined in the rules made under this Act.
Practical examples
FAQ
1. What is the main restriction imposed by Section 53 of this Act?
Section 53 of this Act restricts municipal authorities from charging any tax, toll, fee, or rate that exceeds the limits prescribed by the Government in the rules.
2. Who prescribes the limit for municipal taxes, tolls, fees, and rates under Section 53 of this Act?
The limits are prescribed by the Government in the rules made under this Act, as stated in Section 53 of this Act.
3. Does Section 53 of this Act apply to tolls and fees as well as taxes?
Yes, Section 53 of this Act explicitly applies to any "tax, toll, fee or rate."
Practice Quiz
Q1.Under Section 53 of this Act, what is the maximum limit that any municipal tax, toll, fee, or rate can reach?
Q2.Who is authorized to prescribe the limits on taxes, tolls, fees, or rates that a municipality can charge under Section 53 of this Act?
Q3.If the Government rules made under this Act prescribe a maximum toll rate of fifty rupees, can a municipal board levy a ferry toll of seventy-five rupees?
Q4.To which of the following levies does the rate restriction in Section 53 of this Act apply?