Section 180

TAX ON PROFESSIONS, TRADES AND CALLINGS

Section 180:

(as per Guwahati Municipal Corporation (Amendment) Act 2021)

(1) License to be taken out annually: Every person who exercises or carries in the city, either by himself or by an agent or representative, any of the professions, trades or callings indicated in the Fourth Schedule, shall annually take out a license before the first day of April in each year or within one month of his taking up the profession, trade or calling, as the case may be, and pay for the same, such fee as is mentioned in that behalf in the said schedule.

Provided also that the grant of such a license shall not be deemed to affect the liability of the licensee to take out a license under any other section of this Act:

Provided also that the Commissioner may —

(a) Remit or refund any portion of the fee so payable in respect of the exercise or carrying on of any profession, trade or calling if he is satisfied that the profession, trade or calling has not been exercise or carried on for more than six consecutive months; or

(b) Exempt a person, who in the opinion of the Commissioner is unable to pay the fee due for a license, from liability to take out such license, or declare that he shall be entitled to take out a license under a lower class than that under which he is chargeable according to the said schedule;

(c) In any other case exempt any person from liability to take out a license or declare that any person shall be entitled to take out a license under a lower class than before.

(2) The Commissioner may at any time grant a license for any previous year for which no license has been taken out, on payment of the fee which would have been payable therefore in the first instance:

Provided that the production of such a licence shall not afford a valid defence if the licensee is prosecuted for failing to take a licence within the time required by this Act.

(3) Power of Commissioner to call for list of persons: The Commissioner may, by written notice, require the owner or occupier of any building or place of business to forward to him within seven days a list, signed by such owner or occupier of the names of all persons exercising or carrying on any professions, trades or calling therein, and of their respective professions, trades, and callings.

(4) Liability and class how to be determined: The liability of any person to take out a licence and the class under which he shall be deemed bound to take out a licence, shall be determined in accordance with the rules that may be made in this behalf by the Corporation.

(5) The Corporation may, by notification in the official gazette, from time to time, increase the rates specified in the Schedule.

(6) The Corporation may, by notification in the Official Gazette, insert new trades or profession in the Fourth Schedule made under section 180 and provide rates of taxes for such trade or profession.

(7) The Corporation may refuse by a reasoned order to offer license under section 180 if such trade or profession is, in the opinion of the Commissioner upon a report of the Health Officer, appears injurious to the health of the community.