In the city area proper, Water Tax is levied on the basis of rateable value, if water is supplied through unmetred connection. In the Suburbs and Extended Suburbs the supply is invariably by meter measurement and hence water charges are recovered by measurement. The Repairs Cess is leviable on residential building in the city for the present. Where any part of the building is used for non-residential purposes the rates of cess to be levied and paid in respect of such part or parts shall be double the rates of cess payable for that part or those parts if they were for residential purposes. Theatre Tax Theatre tax is levied in respect of theatre cinema, carnivals and other places of entertainment for every performance or show held thereat and to which persons are admitted on payment.
Tax is payable in advance before commencement of each show.
The Wheel Tax charges on the vehicle can be paid either in cash or by cheques, in the respective Ward Office from where the bills are received. When a Motor vehicle is sold, the vehicle must furnish the name and full address with evidence of the purchaser. Octroi Octroi is recovered on goods coming by road, through the Municipal Co-operative Bank Ltd., and departmentally on goods coming by air, Octroi on goods coming by sea and railways is recovered by B.P.T. and railway authorities, respectively. In all cases, assessment of octroi is done by Municipal Octroi Staff. Goods imported as free gifts for charitable purposes, as shipstores for Municipal use, for repairs and processing etc. are not liable to octroi.