60. Taxes to be imposed by the Council under this Act.- (1) The Council shall for the purpose of this Act, levy the following taxes, namely:- (a) property tax; (b) a tax on vehicles and animals; (c) a theatre-tax; (d) a tax on advertisements other than advertisements published in the newspapers; (e) a duty on the transfer of property; and (f) a tax on buildings payable along with the application for sanction of the building plan. (2) In addition to the taxes specified in sub-section (1) the council may, for the purposes of this act; levy any of the following taxes, namely:- (a) an education cess; (b) a tax on professions, trades, callings and employment; (c) a tax on the consumption, sale or supply of electricity; (d) a betterment tax on the increase in urban land values caused by the execution of any development or improvement work: (e) tolls; (3) The taxes specified in sub-section (1) and sub-section (2) shall be levied, assessed and collected in accordance with the provisions of this act and the bye-laws made thereunder. | 
