An Act to give power to prohibit the levy of municipal taxes in certain cases.
WHEREAS it is expedient to empower the Government to prohibit, in certain cases, the levy of municipal taxes payable by persons in the military, naval or air-force service or by the Government; It is hereby enacted as follows:-
1. This Act may be called the Municipal Taxation Act, 1881.
It extends to the whole of 1[ Bangladesh].
2. In this Act “Municipal Committee” 1[ includes a Paurashava or a Municipal Corporation] or a body of Municipal Commissioners constituted by or under the provisions of any enactment for the time being in force.
3. Notwithstanding anything contained in any enactment for the time being in force, the Government may, by an order in writing, prohibit the levy by a Municipal Committee of any specified tax- (a) payable by any person subject to 1[ the Army Act, 1952, the Naval Discipline Ordinance, 1961 or the Air Force Act, 1953] who is compelled by the exigencies of Military, Naval or Air-force duty to reside within the limits of a municipality; The Government may, by a like order, rescind any such prohibition.
3A. Notwithstanding anything in any enactment for the time being in force, the Government may by an order in writing prohibit the levy by a Municipal Committee of any specified tax payable by the Government and may by a like order rescind any such prohibition.
4. So long as any order made under section 3, prohibiting the levy of a tax on any person mentioned in that section remains in force, the Government shall be liable to pay to the Municipal Committee mentioned in the order the amount which otherwise would have been payable to such Committee by such person: Provided that the Government shall not be liable to pay any sum in respect of any horse which such person is bound, by the regulations of the service to which he belongs, to keep.
5. So long as any order made under section 3A prohibiting the levy of any tax payable by the Government, remains in force, the said Government shall be liable to pay to the Municipal Committee, in lieu of such tax, such sums (if any) as an officer from time to time appointed in this behalf by the Government may, having regard to all the circumstances of the case, from time to time determine to be fair and reasonable.
6. If any question arises whether any duty is military, naval or air-force duty within the meaning of this Act, the decision of the Government thereon shall be conclusive. If any question arises whether any person is compelled as aforesaid to reside within the limits of a municipality or is bound as aforesaid to keep any horse, the decision thereon of such authority as the Government may, from time to time, appoint in this behalf shall be conclusive.